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Case C-563/12: Judgment of the Court (Fifth Chamber) of 19 December 2013 (request for a preliminary ruling from the Kúria — Hungary) — BDV Hungary Trading Kft, in liquidation v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága (VAT — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Article 131 — Conditions laid down by Member States — National legislation requiring that property intended to be exported leave the customs territory of the European Union within a fixed period of 90 days after supply)
ECLI:EU:UNKNOWN:62012CA0563
62012CA0563
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Official Journal of the European Union
C 52/21
(Case C-563/12) (<span class="super">1</span>)
(VAT - Directive 2006/112/EC - Article 146 - Exemptions on exportation - Article 131 - Conditions laid down by Member States - National legislation requiring that property intended to be exported leave the customs territory of the European Union within a fixed period of 90 days after supply)
2014/C 52/35
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: BDV Hungary Trading Kft, in liquidation
Defendant: Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága
Re:
Request for a preliminary ruling — Kúria — Interpretation of Article 15 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization 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) and Articles 131, 146 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Exemptions on exportation — Company producing and selling tinned food which sells goods intended to be sold by the purchaser in third countries — National legislation making the right to exemption from VAT with respect to the sale of goods for export outside the European Union subject to the condition that the period between the sale and the date when the goods leave the national territory does not exceed 90 days.
Operative part of the judgment
Articles 146(1) and 131 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation under which, in the context of a supply for export, goods intended to be exported from the European Union must have left the territory of the European Union within a fixed period of three months or 90 days following the date of supply, where merely exceeding that time-limit results in the definitive loss for the taxable person of the right to exemption in relation to that supply.
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(<span class="super">1</span>) OJ C 114, 20.4.2013.
Language of the case: Hungarian