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Case C-273/16: Judgment of the Court (First Chamber) of 4 October 2017 (request for a preliminary ruling from the Corte suprema di cassazione — Italy) — Agenzia delle Entrate v Federal Express Europe Inc. (Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Directive 2006/112/EC — Exemption from VAT — Article 86(1)(b) and Article 144 — Relief from import duties for goods of negligible value or of a non-commercial character — Exemption of the supply of services relating to the importation of goods — National legislation levying VAT on the transport costs of documents and goods of negligible value despite their being ancillary to non-taxable goods)
ECLI:EU:UNKNOWN:62016CA0273
62016CA0273
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Official Journal of the European Union
C 402/6
(Case C-273/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Value added tax (VAT) - Sixth Directive 77/388/EEC - Directive 2006/112/EC - Exemption from VAT - Article 86(1)(b) and Article 144 - Relief from import duties for goods of negligible value or of a non-commercial character - Exemption of the supply of services relating to the importation of goods - National legislation levying VAT on the transport costs of documents and goods of negligible value despite their being ancillary to non-taxable goods))
(2017/C 402/06)
Language of the case: Italian
Referring court
Parties to the main proceedings
Applicant: Agenzia delle Entrate
Defendant: Federal Express Europe Inc.
Operative part of the judgment
Article 144 in conjunction with Article 86(1)(b) 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 such as that at issue in the main proceedings which requires, for the application of an exemption from value added tax for ancillary services, including transport services, not only that their value is included in the taxable amount, but also that value added tax has in fact been charged on those services at the customs stage at the time of importation.
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Language of the case: Italian.