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Case C-288/16: Judgment of the Court (First Chamber) of 29 June 2017 (request for a preliminary ruling from the Augstākā tiesa — Latvia) — ‘L.Č.’ IK v Valsts ienemumu dienests (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 146(1)(e) — Exemptions on exportation — Supply of services directly connected with the exportation or the importation of goods — Meaning)
ECLI:EU:UNKNOWN:62016CA0288
62016CA0288
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Official Journal of the European Union
C 283/9
(Case C-288/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Directive 2006/112/EC - Value added tax (VAT) - Article 146(1)(e) - Exemptions on exportation - Supply of services directly connected with the exportation or the importation of goods - Meaning))
(2017/C 283/12)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: ‘L.Č.’ IK
Defendant: Valsts ienemumu dienests
Operative part of the judgment
Article 146(1)(e) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the exemption laid down in that provision does not apply to a supply of services, such as that at issue in the main proceedings, relating to a transaction consisting in the transport of goods to a third country, where those services are not provided directly to the consignor or the consignee of those goods.
* Language of the case: Latvian.
(1) OJ C 260, 18.7.2016.