Case C-184/05: 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 (Sixth VAT Directive — Article 28c(A)(a), first subparagraph — Intra-Community supplies — Exemption — No obligation on the tax authorities 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 — Administrative cooperation in the area of indirect taxation)
Date: 2007-12-08
Institutions: Court of Justice
Subjects: VAT, administrative cooperation, delivery, exchange of information, interpretation of the law, tax

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

C 297/4

EN

Official Journal of the European Union

8.12.2007

Parties to the main proceedings

Applicant: Twoh International B.V.

Defendant: Staatssekretaris van Finaciën

Re:

for

a preliminary ruling — Hoge Raad der
Reference
Nederlanden — Interpretation of Article 28c A (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 262, p. 1) in conjunction with
Council Directive 77/799/EEC of 19 December 1977
concerning mutual assistance by the competent authorities of
the Member States in the field of direct and indirect taxation
(OJ 1977 L 336, p. 15), as amended by Directive 92/12/EEC
(OJ 1992 L 76, p. 1), and with Council Regulation (EEC)
No 218/92 of 27 January 1992 on administrative cooperation
in the field of indirect taxation (VAT) (OJ 1992 L 24, p. 1) —
Sale and transport of goods to another Member State on behalf
of the buyer — No communication of relevant information by
the competent authority of
the Member State of arrival —
Whether or not the authorities of the Member State of dispatch
are under an obligation to request information from the compe-
tent authorities of the Member State of arrival and to take it
into account.

Operative part of the judgment

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, read in conjunction
with Council Directive 77/799/EEC of 19 December 1977
concerning mutual assistance by the competent authorities of
the
Member States in the field of direct and indirect taxation, as amended
by Council Directive 92/12 EEC of 25 February 1992, and with
Council Regulation (EEC) No 218/92 of 27 January 1992 on
administrative cooperation in the field of indirect taxation, does not
require the tax authorities of the Member State of dispatch or transport
on an intra-Community supply of goods to request information from
the authorities of the destination Member State alleged by the supplier.

Judgment of the Court (Sixth Chamber) of 4 October 2007
— Commission of the European Communities v Kingdom
of Sweden

(Case C-186/05) (1)

(Failure of a Member State to fulfil obligations — National
monopoly on retail sales of alcoholic beverages — Importation
by private individuals prohibited)

(2007/C 297/05)

Language of the case: Swedish

Parties

Applicant: Commission of the European Communities (repre-
sented by: L. Ström van Lier and S. Pardo Quintillán, acting as
Agents)

Defendant: Kingdom of Sweden (represented by: K. Wistrand,
acting as Agent)

Intervener in support of the defendant: Republic of Finland (repre-
sented by: E. Bygglin, acting as Agent)

Re:

Failure of a Member State to fulfil obligations — Infringement
of Articles 28 EC and 30 EC — National legislation relating to a
national monopoly on retail sales of alcoholic beverages prohi-
biting the direct importation of such beverages by private indivi-
duals

Operative part of the judgment

The Court:

1. Declares that, by prohibiting the importation of alcoholic beverages
by private individuals acting by their designated independent inter-
mediaries or professional transporters, the Kingdom of Sweden has
failed to fulfil its obligations under Article 28 EC and that prohibi-
tion cannot be regarded as being justified under Article 30 EC.

2. Orders the Kingdom of Sweden to pay the costs.

(1) OJ C 217, 3.9.2005.

(1) OJ C 171 of 9.7.2005.