# C_2006143EN.01000901.xml

| 17.6.2006 | EN | Official Journal of the European Union | C 143/9 |
| --- | --- | --- | --- |

17.6.2006

EN

Official Journal of the European Union

C 143/9

---

Judgment of the Court (First Chamber) of 6 April 2006 (reference for a preliminary ruling from the Verwaltungsgerichtshof) — EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten

(Case C-245/04) (1)

1

(Preliminary references - Sixth VAT Directive - Article 8(1)(a) and (b), the first subparagraph of Article 28a(1)(a), Article 28b(A)(1) and the first subparagraph of Article 28c(A)(a) - Intra-Community dispatch or transport of goods - Supplies - Intra-Community acquisition of goods - Chain transactions - Place of transaction)

(2006/C 143/17)

Language of the case: German

Referring court

Verwaltungsgerichtshof (Austria)

Parties to the main proceedings

Applicant: EMAG Handel Eder OHG

Applicant:

Defendant: Finanzlandesdirektion für Kärnten

Defendant:

Re:

Reference for a preliminary ruling — Verwaltungsgerichtshof — Interpretation of Article 8(1)(a) of Directive 77/388/EEC: Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Place of supply in triangular operations or chain transactions — Purchase of goods by an undertaking established in a Member State from another undertaking established in the same Member State which is supplied by undertakings established in other Member States, where the goods are dispatched by the suppliers directly to the purchasing undertaking acquiring the goods

Operative part of the judgment

| 1. | Where two successive supplies of the same goods, effected for consideration between taxable persons acting as such, gives rise to a single intra-Community dispatch or a single intra-Community transport of those goods, that dispatch or transport can be ascribed to only one of the two supplies, which alone will be exempted from tax under the first subparagraph of Article 28c(A)(a) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995.
  That interpretation holds good regardless of which taxable person — the first vendor, the intermediary acquiring the goods or the second person acquiring the goods — has the right to dispose of the goods during that dispatch or transport. |
| --- | --- |

1.

Where two successive supplies of the same goods, effected for consideration between taxable persons acting as such, gives rise to a single intra-Community dispatch or a single intra-Community transport of those goods, that dispatch or transport can be ascribed to only one of the two supplies, which alone will be exempted from tax under the first subparagraph of Article 28c(A)(a) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995.

That interpretation holds good regardless of which taxable person — the first vendor, the intermediary acquiring the goods or the second person acquiring the goods — has the right to dispose of the goods during that dispatch or transport.

| 2. | Only the place of the supply which gives rise to dispatch or intra-Community transport of goods is determined in accordance with Article 8(1)(a) of the Sixth Directive 77/388/EEC, as amended by Directive 95/7; that place is deemed to be in the Member State of the departure of that dispatch or transport. The place of the other supply is determined in accordance with Article 8(1)(b) of that directive; that place is deemed to be either in the Member State of departure or in the Member State of arrival of that dispatch or transport, according to whether that supply is the first or the second of the two successive supplies. |
| --- | --- |

2.

Only the place of the supply which gives rise to dispatch or intra-Community transport of goods is determined in accordance with Article 8(1)(a) of the Sixth Directive 77/388/EEC, as amended by Directive 95/7; that place is deemed to be in the Member State of the departure of that dispatch or transport. The place of the other supply is determined in accordance with Article 8(1)(b) of that directive; that place is deemed to be either in the Member State of departure or in the Member State of arrival of that dispatch or transport, according to whether that supply is the first or the second of the two successive supplies.

---

(1)  OJ C 251, 9.1.2004.

1

---