CELEX: 62009CN0285
Language: en
Date: 2009-07-24 00:00:00
Title: Case C-285/09: Reference for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 24 July 2009 — Criminal proceedings against R

7.11.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 267/31
            
         Reference for a preliminary ruling from the Bundesgerichtshof (Germany) lodged on 24 July 2009 — Criminal proceedings against R
   (Case C-285/09)
   2009/C 267/55
   Language of the case: German
   
      Referring court
   
   Bundesgerichtshof
   
      Party to the main proceedings
   
   R
   
      Question referred
   
   
               1.
            
            
               Must Article 28cA(a) of the Sixth Council Directive 77/388/EEC (1) be interpreted as meaning that a supply of goods within the meaning of that provision is to be refused exemption from value added tax if the supply has actually been effected, but it is established on the basis of objective factors that the vendor, a taxable person,
               
                           (a)
                        
                        
                           knew that, by his supply, he was participating in a transaction aimed at evading VAT, or
                        
                     
                           (b)
                        
                        
                           took actions aimed at concealing the true identity of the person to whom the goods were supplied in order to enable the latter person or a third person to evade VAT?
                        
                     
         
      (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.