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Case C-628/16: Judgment of the Court (Ninth Chamber) of 21 February 2018 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — Kreuzmayr GmbH v Finanzamt Linz (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Successive supplies relating to the same goods — Place of the second supply — Information provided by the first supplier — VAT identification number — Right to deduct — Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct)
ECLI:EU:UNKNOWN:62016CA0628
62016CA0628
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Official Journal of the European Union
C 134/9
(Case C-628/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Successive supplies relating to the same goods - Place of the second supply - Information provided by the first supplier - VAT identification number - Right to deduct - Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct))
(2018/C 134/12)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Kreuzmayr GmbH
Defendant: Finanzamt Linz
Operative part of the judgment
1.In circumstances such as those in the main proceedings, the first paragraph of Article 32 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it applies to the second of two successive supplies of the same goods which gave rise to only one intra-Community transport.
2.Where the second supply in a chain of two successive supplies involving a single intra-Community transport is an intra-Community supply, the principle of the protection of legitimate expectations must be interpreted as meaning that the person ultimately acquiring the goods, who wrongly claimed a right to deduct input value added tax, may not deduct, as input value added tax, the value added tax paid to the supplier solely on the basis of the invoices provided by the intermediary operator which incorrectly classified its supply.
(<span class="note">1</span>) OJ C 95, 27.3.2017.