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...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
