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Case C-24/15: Judgment of the Court (Fourth Chamber) of 20 October 2016 (request for a preliminary ruling from the Finanzgericht München — Germany) — Josef Plöckl v Finanzamt Schrobenhausen (Reference for a preliminary ruling — Taxation — Value added tax — Sixth Directive — Article 28c(A)(a) and (d) — Transfer of goods within the European Union — Right to an exemption — Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination — No specific evidence of tax evasion — Refusal to grant the exemption — Whether permissible)
ECLI:EU:UNKNOWN:62015CA0024
62015CA0024
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19.12.2016
Official Journal of the European Union
C 475/3
(Case C-24/15) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Taxation - Value added tax - Sixth Directive - Article 28c(A)(a) and (d) - Transfer of goods within the European Union - Right to an exemption - Failure to comply with an obligation to provide a VAT identification number issued by the Member State of destination - No specific evidence of tax evasion - Refusal to grant the exemption - Whether permissible))
(2016/C 475/04)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Josef Plöckl
Defendant: Finanzamt Schrobenhausen
Operative part of the judgment
Article 22(8) 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 2005/92/EC of 12 December 2005, in the version resulting from Article 28h of that Sixth Directive, and the first subparagraph of Article 28c(A)(a) and Article 28c(A)(d) of that directive must be interpreted as precluding a tax authority of the Member State of origin from refusing to exempt an intra-Community transfer from VAT on the ground that the taxable person has not provided a VAT identification number issued by the Member State of destination, where there is no specific evidence of tax evasion, the goods have been moved to another Member State and the other conditions of exemption from tax are also met.
(<span class="note">1</span>) OJ C 138, 27.4.2015.