Case C-563/12: Request for a preliminary ruling from the Kúria (Hungary) lodged on 5 December 2012 — BDV Hungary Trading Kft. (in voluntary liquidation) v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága
Date: 2012-12-05
Institutions: Court of Justice
Subjects: Hungary, VAT, basis of tax assessment, international trade, interpretation of the law, principle of legal certainty, principle of proportionality, remission of export duties, tax evasion, tax harmonisation








C_2013114EN.01002202.xml










20.4.2013   


EN


Official Journal of the European Union


C 114/22





Request for a preliminary ruling from the Kúria (Hungary) lodged on 5 December 2012 — BDV Hungary Trading Kft. (in voluntary liquidation) v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága
(Case C-563/12)
2013/C 114/33
Language of the case: Hungarian

Referring court

Kúria

Parties to the main proceedings


Applicant: BDV Hungary Trading Kft. (in voluntary liquidation)

Defendant: Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága

Questions referred







1.


May Article 15 of the Sixth Council Directive 77/388/EEC (1) 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 (‘old VAT Directive’) and Article 146 of Council Directive 2006/112/EC (2) of 28 November 2006 on the common system of value added tax (‘new VAT Directive’) be interpreted as meaning that the transport outside Community territory of goods intended for export must take place within a defined period in order to qualify as an exempt supply of goods for export?










2.


Do the conditions of supply: whether the seller, the buyer or the supplier acted in good or bad faith, with due care or negligently; the period for declaration; or the fact that the goods are actually exported after the time-limit but within the limitation period for charging the tax have any effect on the answer to question 1?










3.


Is it compatible with the principles of tax neutrality, legal certainty and proportionality for the rules of a Member State to provide for additional conditions to the provisions of the Directives, and to make qualification as an exempt supply for export subject to a combination of several objective conditions that do not appear in the Directives?










4.


May Article 15 of the old VAT Directive and Articles 131 and 273 of the new VAT Directive be interpreted as meaning that, in the interests of preventing tax evasion, abuse and avoidance and of the correct charging and collection of tax, the Member State may also attach the conditions that are contained in Paragraph 11(1) of Law LXXIV of 1992 on Value Added Tax and in Paragraph 98(1) of Law CXXVII of 2007 on Value Added Tax to exempt exports?










5.


Is it consistent with the fundamental principles of Union law and the provisions of the Directives for the tax authority, in cases where such conditions, which do not appear in Articles 15 and 146 of the Directives, are not met, to alter the classification of an exempt export and order the taxpayer to pay tax? If so, in what circumstances is this possible?






(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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).

(2)  OJ 2006 L 347, p. 1.