Case C‑165/11

Daňové riaditeľstvo Slovenskej republiky

v

Profitube spol. s r.o.

(Reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky)

‛Sixth VAT Directive — Applicability — Community customs code — Goods from a non-member State placed under the customs warehousing procedure in the territory of a Member State — Processing of the goods under inward processing arrangements in the form of a system of suspension — Goods sold and placed once again under the customs warehousing procedure — Goods kept in the same customs warehouse during all the transactions — Supply of goods effected for consideration in national territory — Chargeable event for VAT’

Summary – Judgment of the Court (First Chamber), 8 November 2012

Harmonisation of fiscal legislation — Common system of value added tax — Supply of goods — Concept — Sale of foods placed under a customs system of suspension — Inclusion — Limits — Ability of the Member States to exonerate such operations — To be determined by the national court

(Council Directive 77/388, Arts 2, first para., 5(1), and 16(1), B and D)

Where goods from a non-member State have been placed under the customs warehousing procedure in a Member State, and have then been processed under inward processing arrangements in the form of a system of suspension and subsequently sold and placed once again under the customs warehousing procedure, remaining throughout all those transactions in the same customs warehouse situated in the territory of that Member State, the sale of such goods is subject to value added tax under Article 2(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 2004/66, unless the said Member State has made use of the facility opened to it to exempt that sale from the tax under Article 16(1) of the Sixth Directive, which it is for the national court to verify.

(see para. 67, operative part)

Case C‑165/11

Daňové riaditeľstvo Slovenskej republiky

v

Profitube spol. s r.o.

(Reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky)

‛Sixth VAT Directive — Applicability — Community customs code — Goods from a non-member State placed under the customs warehousing procedure in the territory of a Member State — Processing of the goods under inward processing arrangements in the form of a system of suspension — Goods sold and placed once again under the customs warehousing procedure — Goods kept in the same customs warehouse during all the transactions — Supply of goods effected for consideration in national territory — Chargeable event for VAT’

Summary – Judgment of the Court (First Chamber), 8 November 2012

Harmonisation of fiscal legislation — Common system of value added tax — Supply of goods — Concept — Sale of foods placed under a customs system of suspension — Inclusion — Limits — Ability of the Member States to exonerate such operations — To be determined by the national court

(Council Directive 77/388, Arts 2, first para., 5(1), and 16(1), B and D)

Where goods from a non-member State have been placed under the customs warehousing procedure in a Member State, and have then been processed under inward processing arrangements in the form of a system of suspension and subsequently sold and placed once again under the customs warehousing procedure, remaining throughout all those transactions in the same customs warehouse situated in the territory of that Member State, the sale of such goods is subject to value added tax under Article 2(1) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 2004/66, unless the said Member State has made use of the facility opened to it to exempt that sale from the tax under Article 16(1) of the Sixth Directive, which it is for the national court to verify.

(see para. 67, operative part)