CELEX: 62017CN0531
Language: en
Date: 2017-09-08 00:00:00
Title: Case C-531/17: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 8 September 2017 — Vetsch Int. Transporte GmbH

201711170181555712017/C 412/235312017CJC41220171204EN01ENINFO_JUDICIAL20170908151511Case C-531/17: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 8 September 2017 — Vetsch Int. Transporte GmbH
 ---documentbreak--- C4122017EN1510120170908EN0023151151Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 8 September 2017 — Vetsch Int. Transporte GmbH
   (Case C-531/17)2017/C 412/23Language of the case: German
      Referring court
   
   Verwaltungsgerichtshof
   
      Parties to the main proceedings
   
   
      Appellant: Vetsch Int. Transporte GmbH
   
      Respondent authority: Zollamt Feldkirch Wolfurt
   
      Questions referred
   
   
            1.
         
         
            Is the exemption under Article 138 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (
                  1
               ) for an intra-Community transfer from a Member State to be refused where the taxable person carrying out that transfer in another Member State does declare in the other Member State the intra-Community acquisition linked to the intra-Community transfer, but commits tax evasion in connection with a subsequent taxable transaction with the goods concerned in the other Member State by wrongfully declaring an exempt intra-Community supply from that other Member State?
         
      
            2.
         
         
            Is it relevant to the answer to Question 1 whether the taxable person had intended at the time of the intra-Community transfer to commit tax evasion in respect of a subsequent transaction with those goods?
         
      (
         1
      )	OJ 2006 L 347, p. 1.