Judgment — ECLI:EU:C:2017:502
Date: 2017-06-29
Language of the case: Latvian
Court formation: First Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Latvia

Summary — Judgment of the Court (First Chamber), 29 June 2017 Harmonisation of fiscal legislation — Common system of value added tax — Exemptions — Exemptions on exportation — Supply of services directly connected with the exportation or the importation of goods — Meaning — Services consisting in the transport of goods to a third country which are not supplied directly to the consignor or the consignee of those goods — Not included (Council Directive 2006/112, Art. 146(1)(e)) Article 146(1)(e) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the exemption laid down in that provision does not apply to a supply of services, such as that at issue in the main proceedings, relating to a transaction consisting in the transport of goods to a third country, where those services are not provided directly to the consignor or the consignee of those goods. (see para. 27, operative part)