CELEX: 62016CA0288
Language: en
Date: 2017-06-29 00:00:00
Title: Case C-288/16: Judgment of the Court (First Chamber) of 29 June 2017 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — ‘L.Č.’ IK v Valsts ienemumu dienests (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 146(1)(e) — Exemptions on exportation — Supply of services directly connected with the exportation or the importation of goods — Meaning)

28.8.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 283/9
            
         Judgment of the Court (First Chamber) of 29 June 2017 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — ‘L.Č.’ IK v Valsts ienemumu dienests
   (Case C-288/16) (1)
   
   ((Reference for a preliminary ruling - Directive 2006/112/EC - Value added tax (VAT) - Article 146(1)(e) - Exemptions on exportation - Supply of services directly connected with the exportation or the importation of goods - Meaning))
   (2017/C 283/12)
   Language of the case: Latvian
   
      Referring court
   
   Augstākā tiesa
   
      Parties to the main proceedings
   
   
      Applicant:‘L.Č.’ IK
   
      Defendant: Valsts ienemumu dienests
   
      Operative part of the judgment
   
   Article 146(1)(e) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the exemption laid down in that provision does not apply to a supply of services, such as that at issue in the main proceedings, relating to a transaction consisting in the transport of goods to a third country, where those services are not provided directly to the consignor or the consignee of those goods.
   
      (1)  OJ C 260, 18.7.2016.