Official Journal of the European Union

C 4/8

(Case C-528/17) (<span class="super note-tag">1</span>)

(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 143(1)(d) - Exemption from import VAT - Importation followed by an intra-Community supply - Risk of tax evasion - Good faith of the taxable importer and supplier - Assessment - Duty of care of the taxable importer and supplier)

(2019/C 4/11)

Language of the case: Slovene

Referring court

Parties to the main proceedings

Applicant: Milan Božičevič Ježovnik

Defendant: Republika Slovenija

Operative part of the judgment

Article 143(1)(d) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/69/EC of 25 June 2009, must be interpreted to the effect that, in circumstances where the taxable importer and supplier benefitted from an exemption from import value added tax on the basis of an authorisation issued after a prior examination by the competent customs authorities in the light of the evidence provided by that taxable person, the latter is not required to pay value added tax after the event where it is revealed, during a subsequent examination, that the substantive conditions for the exemption had not been met, except where it is established, in the light of objective evidence, that that taxable person knew, or should have known, that the supplies subsequent to the imports at issue were involved in fraud committed by the customer and that he did not take all reasonable steps in his power to avoid that fraud, which is a matter for the referring court to determine.

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Language of the case: Slovene

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(<span class="super note-tag">1</span>) OJ C 374, 6.11.2017.