CELEX: 62013CA0272
Language: en
Date: 2014-07-17 00:00:00
Title: Case C-272/13: Judgment of the Court (Sixth Chamber) of 17 July 2014 (request for a preliminary ruling from the Commissione tributaria regionale per la Toscana — Italy) — Equoland Soc. coop. arl v Agenzia delle Dogane — Ufficio delle Dogane di Livorno (Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Directive 2006/112/EC — Exemption of imported goods which are intended to be placed under warehousing arrangements other than customs — Obligation to physically place the goods in the warehouse — Non-compliance — Obligation to pay VAT notwithstanding the fact that it has already been settled under the reverse charge mechanism)

15.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/16
            
         Judgment of the Court (Sixth Chamber) of 17 July 2014 (request for a preliminary ruling from the Commissione tributaria regionale per la Toscana — Italy) — Equoland Soc. coop. arl v Agenzia delle Dogane — Ufficio delle Dogane di Livorno
   (Case C-272/13) (1)
   
   ((Reference for a preliminary ruling - Value added tax - Sixth Directive 77/388/EEC - Directive 2006/112/EC - Exemption of imported goods which are intended to be placed under warehousing arrangements other than customs - Obligation to physically place the goods in the warehouse - Non-compliance - Obligation to pay VAT notwithstanding the fact that it has already been settled under the reverse charge mechanism))
   2014/C 315/23
   Language of the case: Italian
   
      Referring court
   
   Commissione tributaria regionale per la Toscana
   
      Parties to the main proceedings
   
   
      Applicant: Equoland Soc. coop. arl
   
      Defendant: Agenzia delle Dogane — Ufficio delle Dogane di Livorno
   
      Operative part of the judgment
   
   
               1.
            
            
               Article 16(1) of 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 2006/18/EC of 14 February 2006, in the version resulting from Article 28c of the Sixth Directive, must be interpreted as not precluding national legislation which makes the grant of an exemption from the payment of the value added tax on importation provided for by that legislation subject to the condition that goods which are imported and destined for a tax warehouse for the purposes of value added tax be physically placed in that warehouse;
            
         
               2.
            
            
               Sixth Directive 77/388, as amended by Directive 2006/18, must be interpreted, in accordance with the principle of neutrality of value added tax, as precluding national legislation under which a Member State requires the payment of value added tax on importation even though that tax has been settled already under the reverse charge mechanism through self-invoicing and entry in the sales and purchases register of the taxable person.
            
         
      (1)  OJ C 207, 20.7.2013.