Taxation – Value Added Tax : Judgment – Reference for a preliminary ruling – Value added tax (VAT) – Eighth Directive 79/1072/EEC – Directive 2006/112/EC – Taxable person residing in another Member State – Refund of VAT charged on imported goods – Conditions – Objective elements confirming the intention of the taxable person to use the imported goods in the course of his economic activities – Serious risk of non-completion of the transaction that justified the importation
Citations:
C-441/16, [2017] EUECJ C-441/16
Links:
Jurisdiction:
European
VAT
Updated: 30 March 2022; Ref: scu.595416