CELEX: C2007/297/03
Language: en
Date: 2007-12-08 00:00:00
Title: Case C-146/05: Judgment of the Court (Third Chamber) of 27 September 2007 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Albert Collée, as full legal successor to Collée KG v Finanzamt Limburg an der Lahn (Sixth VAT Directive — First subparagraph of Article 28c(A)(a) — Intra-Community supply — Refusal of exemption — Belated production of evidence of the supply)

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 Bundesfinanzhof — Germany) — Albert Collée, as full legal successor to Collée KG v Finanzamt Limburg an der Lahn
   (Case C-146/05) (1)
   
   (Sixth VAT Directive - First subparagraph of Article 28c(A)(a) - Intra-Community supply - Refusal of exemption - Belated production of evidence of the supply)
   (2007/C 297/03)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Albert Collée, as full legal successor to Collée KG
   
      Defendant: Finanzamt Limburg an der Lahn
   Re:
   Preliminary ruling — Bundesfinanzhof — Interpretation of Article 28c(A)(a) 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 (OJ 1977 L 145, p. 1), as amended — Refusal of tax exemption in respect of the turnover of an intra-Community supply of goods — Delayed production of the invoice proving the intra-Community nature of the transaction.
   Operative part of the judgment
   The first subparagraph of Article 28c(A)(a) 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 91/680/EEC of 16 December 1991, must be interpreted as precluding the refusal by the tax authority of a Member State to allow an intra-Community supply — which actually took place — to be exempt from value added tax solely on the ground that the evidence of such a supply was not produced in good time.
   When examining the right of exemption from value added tax in relation to such a supply, the referring court should take into account the fact that the taxable person initially knowingly concealed the fact that an intra-Community supply had occurred only if there is a risk of a loss in tax revenues and that risk has not been wholly eliminated by the taxable person in question.
   
      (1)  OJ C 143, 11.6.2005.