Opinion of the Advocate General — ECLI:EU:C:2018:677
Date: 2018-09-06
Language of the case: German
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling;Reference for a preliminary ruling - inadmissible
Origin: Austria

Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 8 September 2017 — Vetsch Int. Transporte GmbH (Case C-531/17) Language of the case: German Referring court Verwaltungsgerichtshof Parties to the main proceedings Appellant: Vetsch Int. Transporte GmbH Respondent authority: Zollamt Feldkirch Wolfurt Questions referred 1. Is the exemption under Article 138 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 for an intra-Community transfer from a Member State to be refused where the taxable person carrying out that transfer in another Member State does declare in the other Member State the intra-Community acquisition linked to the intra-Community transfer, but commits tax evasion in connection with a subsequent taxable transaction with the goods concerned in the other Member State by wrongfully declaring an exempt intra-Community supply from that other Member State? 2. Is it relevant to the answer to Question 1 whether the taxable person had intended at the time of the intra-Community transfer to commit tax evasion in respect of a subsequent transaction with those goods? ____________ 1 OJ 2006 L 347, p. 1.