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Case C-664/21, Nec Plus Ultra Cosmetics AG: Judgment of the Court (Tenth Chamber) of 2 March 2023 (request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije — Slovenia) — Nec Plus Ultra Cosmetics AG v Republika Slovenija (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 138(1) — Exemptions for intra-community transactions — Supply of goods — Principles of tax neutrality, effectiveness and proportionality — Compliance with substantive requirements — Time limit for the submission of evidence)
ECLI:EU:UNKNOWN:62021CA0664
62021CA0664
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Official Journal of the European Union
C 155/18
(Case C-664/21, (<span class="oj-super oj-note-tag">1</span>) Nec Plus Ultra Cosmetics AG)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 138(1) - Exemptions for intra-community transactions - Supply of goods - Principles of tax neutrality, effectiveness and proportionality - Compliance with substantive requirements - Time limit for the submission of evidence)
(2023/C 155/20)
Language of the case: Slovenian
Referring court
Parties to the main proceedings
Applicant: Nec Plus Ultra Cosmetics AG
Defendant: Republika Slovenija
Operative part of the judgment
Article 131 and Article 138(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with the principles of tax neutrality, effectiveness and proportionality,
must be interpreted as not precluding national legislation which prohibits the production and gathering of new evidence which establishes that the substantive conditions laid down in Article 138(1) of that directive are satisfied, during the administrative procedure which resulted in the adoption of the tax assessment notice, in particular after the tax inspection stage but before the adoption of that decision, provided that the principles of equivalence and effectiveness have been complied with.
(<span class="oj-super">1</span>) OJ C 64, 7.2.2022.
Language of the case: Slovenian