CELEX: 62018CA0275
Language: en
Date: 2019-03-28 00:00:00
Title: Case C-275/18: Judgment of the Court (Third Chamber) of 28 March 2019 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Milan Vinš v Odvolací finanční ředitelství (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure)

3.6.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 187/29
            
         
      Judgment of the Court (Third Chamber) of 28 March 2019 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Milan Vinš v Odvolací finanční ředitelství
      (Case C-275/18) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 131 and Article 146(1)(a) - Exemption for supplies of goods dispatched or transported to a destination outside the European Union - Condition of exemption laid down by national law - Placing of goods under a particular customs procedure - Proof of placing of goods under the export procedure)
      (2019/C 187/33)
      Language of the case: Czech
      
         Referring court
      
      Nejvyšší správní soud
      
         Parties to the main proceedings
      
      
         Applicant: Milan Vinš
      
         Defendant: Odvolací finanční ředitelství
      
         Operative part of the judgment
      
      Article 146(1)(a) in conjunction with Article 131 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding a national legislative provision from making the exemption from value added tax for goods intended to be exported outside the European Union conditional on the goods being placed under the export customs procedure, in a situation in which it is established that the substantive conditions of exemption, in particular the condition that the goods concerned actually leave the territory of the European Union, are satisfied
      
         (1)  OJ C 221, 25.6.2018.