CELEX: 62006CA0271
Language: en
Date: 2008-02-21 00:00:00
Title: Case C-271/06: Judgment of the Court (Fourth Chamber) of  21 February 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin (Sixth VAT Directive — Article 15(2) — Exemption for supplies of goods for export to a destination outside the Community — Conditions for exemption not fulfilled — Proof of export falsified by the purchaser — Supplier acting with due commercial care)

12.4.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 92/4
            
         Judgment of the Court (Fourth Chamber) of 21 February 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin
   
   (Case C-271/06) (1)
   
   (Sixth VAT Directive - Article 15(2) - Exemption for supplies of goods for export to a destination outside the Community - Conditions for exemption not fulfilled - Proof of export falsified by the purchaser - Supplier acting with due commercial care)
   (2008/C 92/06)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Applicant: Netto Supermarkt GmbH & Co. OHG
   
      Defendant: Finanzamt Malchin
   Re:
   Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Community law on VAT, in particular Article 15(2) 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) — Reimbursement of VAT on supplies of goods for export obtained on the basis of forged documents — Exemption on grounds of fairness
   Operative part of the judgment
   Article 15(2) 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 95/7/EC of 10 April 1995, must be interpreted as not precluding a Member State from granting an exemption from value added tax on the supply of goods for export to a destination outside the European Community, where the conditions for such an exemption are not met, but the taxable person was not able to recognise — even by exercising due commercial care — that they were not met, because the export proofs provided by the purchaser had been forged.
   
      (1)  OJ C 224, 16.9.2007.