CELEX: C2007/297/04
Language: en
Date: 2007-12-08 00:00:00
Title: 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)

8.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 297/3
            
         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)
   
   (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)
   (2007/C 297/04)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: Twoh International B.V.
   
      Defendant: Staatssekretaris van Finaciën
   Re:
   Reference for a preliminary ruling — Hoge Raad der 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 competent 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.
   
      (1)  OJ C 217, 3.9.2005.