CELEX: 62016CA0580
Language: en
Date: 2018-04-19 00:00:00
Title: Case C-580/16: Judgment of the Court (Fourth Chamber) of 19 April 2018 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Firma Hans Bühler KG v Finanzamt Graz-Stadt (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Place of intra-Community acquisition — Article 42 — Intra-Community acquisition of goods that are the object of a subsequent supply — Article 141 — Exemption — Triangular transaction — Simplification measures — Article 265 — Correction of recapitulative statement)

201805250281897282018/C 200/135802016CJC20020180611EN01ENINFO_JUDICIAL20180419111111Case C-580/16: Judgment of the Court (Fourth Chamber) of 19 April 2018 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Firma Hans Bühler KG v Finanzamt Graz-Stadt (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Place of intra-Community acquisition — Article 42 — Intra-Community acquisition of goods that are the object of a subsequent supply — Article 141 — Exemption — Triangular transaction — Simplification measures — Article 265 — Correction of recapitulative statement)
 ---documentbreak--- C2002018EN1110120180419EN0013111111Judgment of the Court (Fourth Chamber) of 19 April 2018 (request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — Firma Hans Bühler KG v Finanzamt Graz-Stadt
   (Case C-580/16) (
         1
      )
   ‛(Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Place of intra-Community acquisition — Article 42 — Intra-Community acquisition of goods that are the object of a subsequent supply — Article 141 — Exemption — Triangular transaction — Simplification measures — Article 265 — Correction of recapitulative statement)’2018/C 200/13Language of the case: German
      Referring court
   
   Verwaltungsgerichtshof
   
      Parties to the main proceedings
   
   
      Applicant: Firma Hans Bühler KG
   
      Defendant: Finanzamt Graz-Stadt
   
      Operative part of the judgment
   
   
            1.
         
         
            Article 141(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as meaning that the requirement laid down in that provision is met where the taxable person is resident and identified for value added tax (VAT) purposes in the Member State from which the goods are dispatched or transported, but that that taxable person uses the VAT identification number of another Member State for that specific intra-Community acquisition.
         
      
            2.
         
         
            Articles 42 and 265 of Directive 2006/112, as amended by Directive 2010/45, read in conjunction with Article 263 of Directive 2006/112, as amended by Directive 2010/45, must be interpreted as precluding the tax authorities of a Member State from applying the first paragraph of Article 41 of Directive 2006/112 solely on the ground that, in the context of an intra-Community acquisition, made for the purposes of a subsequent supply in the territory of a Member State, the recapitulative statement, referred to in Article 265 of Directive 2006/112, as amended by Directive 2010/45, was not submitted in good time by the taxable person identified for value added tax (VAT) purposes in that Member State.
         
      (
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      )	OJ C 78, 13.3.2017.