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Case C-275/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 23 April 2018 — Milan Vinš v Odvolací finanční ředitelství
ECLI:EU:UNKNOWN:62018CN0275
62018CN0275
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Valentina R., lawyer
(Case C-275/18)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: Milan Vinš
Respondent: Odvolací finanční ředitelství
Questions referred
1.Is it permissible to render the right to a tax exemption from value added tax on the exportation of goods (Article 146 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax) (‘the Directive’) conditional on the fact that the goods must first be placed under a particular customs procedure (§ 66 Zákona č. 235/2004 Sb., o dani z přidané hodnoty) (Paragraph 66 of Law No 235/2004 on Value Added Tax)?
2.Is such national legislation sufficiently justifiable under Article 131 of the Directive as a condition for the purposes of preventing tax evasion, avoidance or abuse?
* Language of the case: English.
(1) OJ 2006 L 347, p. 1.