CELEX: 62016CN0288
Language: en
Date: 2016-05-23 00:00:00
Title: Case C-288/16: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 23 May 2016 — IK ‘L.Č.’

18.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/35
            
         Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 23 May 2016 — IK ‘L.Č.’
   (Case C-288/16)
   (2016/C 260/42)
   Language of the case: Latvian
   
      Referring court
   
   Augstākā tiesa
   
      Parties to the main proceedings
   
   
      Applicant: IK ‘L.Č.’
   
      Other party: Valsts ieņēmumu dienests
   
      Questions referred
   
   
               1.
            
            
               Must Article 146(1)(e) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that the exemption laid down therein is applicable only where there is a direct legal connection or a reciprocal contractual relationship between the services provider and the consignee or the consignor of the goods?
            
         
               2.
            
            
               What criteria must be met by the direct connection referred to in the abovementioned provision in order for a service connected with the importation or exportation of goods to be exempt?
            
         
      (1)  OJ 2006 L 347, p. 1.