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Case C-271/06: Judgment of the Court (Fourth Chamber) of 21 February 2008 (reference for a preliminary ruling from the Bundesfinanzhof — Germany) — Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin (Sixth VAT Directive — Article 15(2) — Exemption for supplies of goods for export to a destination outside the Community — Conditions for exemption not fulfilled — Proof of export falsified by the purchaser — Supplier acting with due commercial care)
ECLI:EU:UNKNOWN:62006CA0271
62006CA0271
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Official Journal of the European Union
12.4.2008 *
(Case C-271/06) (Sixth VAT Directive - Article 15(2) - Exemption for supplies of goods for export to a destination outside the Community - Conditions for exemption not fulfilled - Proof of export falsified by the purchaser - Supplier acting with due commercial care)
(2008/C 92/06)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Netto Supermarkt GmbH & Co. OHG
Defendant: Finanzamt Malchin
Re:
Reference for a preliminary ruling — Bundesfinanzhof — Interpretation of Community law on VAT, in particular Article 15(2) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation 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) — Reimbursement of VAT on supplies of goods for export obtained on the basis of forged documents — Exemption on grounds of fairness
Operative part of the judgment
Article 15(2) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995, must be interpreted as not precluding a Member State from granting an exemption from value added tax on the supply of goods for export to a destination outside the European Community, where the conditions for such an exemption are not met, but the taxable person was not able to recognise — even by exercising due commercial care — that they were not met, because the export proofs provided by the purchaser had been forged.
(*) Language of the case: German.