Santogal M-Comercio E Reparacao De Automoveis v Autoridade Tributaria e Aduaneira: ECJ 14 Jun 2017

ECJ (Taxation – Value Added Tax Taxation : Judgment) Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 138(2)(a) – Conditions for the grant of the exemption for an intra-Community supply of a new means of transport – Purchaser’s residence in the Member State of destination – Temporary registration in the Member State of destination – Risk of tax evasion – Good faith of the vendor – Obligation of diligence on the part of the vendor

Citations:

ECLI:EU:C:2017:453, [2017] EUECJ C-26/16

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 27 March 2022; Ref: scu.588297