Case C-146/05: Judgment of the Court (Third Chamber) of 27 September 2007 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Albert Collée, as full legal successor to Collée KG v Finanzamt Limburg an der Lahn (Sixth VAT Directive — First subparagraph of Article 28c(A)(a) — Intra-Community supply — Refusal of exemption — Belated production of evidence of the supply)
Date: 2007-12-08
Institutions: Court of Justice
Subjects: VAT, citizen-authority relations, delivery, interpretation of the law, tax authorities, tax exemption

8.12.2007

EN

Official Journal of the European Union

C 297/3

3. The

fact

that

the purchaser made a declaration concerning
intra-Community acquisition, such as that in question in the main
proceedings, to the tax authorities of the Member State of destina-
tion may constitute additional evidence tending to establish that the
goods have actually left the territory of the Member State of supply,
but it does not constitute conclusive proof for the purposes of the
exemption from value added tax of an intra-Community supply.

(1) OJ C 300, 4.12.2004.

Judgment of the Court (Third Chamber) of 27 September
2007 (reference
a preliminary ruling from the
Bundesfinanzhof — Germany) — Albert Collée, as full legal
successor to Collée KG v Finanzamt Limburg an der Lahn

for

Operative part of the judgment

The first subparagraph of Article 28c(A)(a) of 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 91/680/EEC of 16 December 1991, must be interpreted as
precluding the refusal by the tax authority of a Member State to allow
an intra-Community supply — which actually took place — to be
exempt from value added tax solely on the ground that the evidence of
such a supply was not produced in good time.

When examining the right of exemption from value added tax in rela-
tion to such a supply, the referring court should take into account the
fact that the taxable person initially knowingly concealed the fact that
an intra-Community supply had occurred only if there is a risk of a
loss in tax revenues and that risk has not been wholly eliminated by
the taxable person in question.

(Case C-146/05) (1)

(1) OJ C 143, 11.6.2005.

VAT Directive — First

of
(Sixth
Article 28c(A)(a) — Intra-Community supply — Refusal of
exemption — Belated production of evidence of the supply)

subparagraph

(2007/C 297/03)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Albert Collée, as full legal successor to Collée KG

Defendant: Finanzamt Limburg an der Lahn

Re:

Preliminary ruling — Bundesfinanzhof — Interpretation of
Article 28c(A)(a) of 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 (OJ 1977 L 145, p. 1),
as amended — Refusal of tax exemption in respect of the turn-
over of an intra-Community supply of goods — Delayed
production of the invoice proving the intra-Community nature
of the transaction.

Judgment of the Court (Third Chamber) of 27 September
2007 (reference for a preliminary ruling from the Hoge
Raad der Nederlanden — The Netherlands) — Twoh
International BV v Staatssekretaris van Finaciën

(Case C-184/05) (1)

tax authorities

(Sixth VAT Directive — Article 28c(A)(a), first subparagraph
— Intra-Community supplies — Exemption — No obligation
on the
to gather evidence — Directive
77/799/EEC — Mutual assistance between the competent
authorities of the Member States in the area of direct and
indirect taxation — Regulation (EEC) No 218/92 — Adminis-
trative cooperation in the area of indirect taxation)

(2007/C 297/04)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden