Cross-border sales: whether exempt
In Euro Tyre Holding BV v Staatssecretaris van Financiën (ECJ Case C-430/09) a Netherlands company (E) sold quantities of tyres to two Belgian companies (M and V) which resold them to another Belgian company (B). M and V collected the tyres from E’s warehouse in the Netherlands and delivered them directly to B. E did not account for VAT on its sales treating them as exempt under Article 28c(A) of the EC Sixth Directive. The Netherlands tax authority issued assessments on E charging tax on the basis that the supplies failed to qualify for exemption. E appealed and the case was referred to the ECJ for a ruling on the interpretation of Article 28c. The ECJ held that ‘when goods are the subject of two successive supplies between different taxable persons acting as such but of a single intra-Community transport...
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Cross-border sales: whether exempt
In Euro Tyre Holding BV v Staatssecretaris van Financiën (ECJ Case C-430/09) a Netherlands company (E) sold quantities of tyres to two Belgian companies (M and V) which resold them to another Belgian company (B). M and V collected the tyres from E’s warehouse in the Netherlands and delivered them directly to B. E did not account for VAT on its sales treating them as exempt under Article 28c(A) of the EC Sixth Directive. The Netherlands tax authority issued assessments on E charging tax on the basis that the supplies failed to qualify for exemption. E appealed and the case was referred to the ECJ for a ruling on the interpretation of Article 28c. The ECJ held that ‘when goods are the subject of two successive supplies between different taxable persons acting as such but of a single intra-Community transport...
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