ECJ Judgment – Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112 / EC – Article 138 (1) – Qualification of a transaction as an intra-Community supply – Exemption for intra-Community supplies of goods – Purchaser to resell the goods purchased from a taxable person in another Member State before they leave the territory of the first Member State – Possible impact of the conversion of part of the goods before their shipment
Citations:
C-386/16, [2017] EUECJ C-386/16
Links:
Jurisdiction:
European
European
Updated: 28 March 2022; Ref: scu.591345