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Case C-275/18: Judgment of the Court (Third Chamber) of 28 March 2019 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Milan Vinš v Odvolací finanční ředitelství (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure)
ECLI:EU:UNKNOWN:62018CA0275
62018CA0275
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Official Journal of the European Union
C 187/29
(Case C-275/18) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 131 and Article 146(1)(a) - Exemption for supplies of goods dispatched or transported to a destination outside the European Union - Condition of exemption laid down by national law - Placing of goods under a particular customs procedure - Proof of placing of goods under the export procedure)
(2019/C 187/33)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: Milan Vinš
Defendant: Odvolací finanční ředitelství
Operative part of the judgment
Article 146(1)(a) in conjunction with Article 131 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding a national legislative provision from making the exemption from value added tax for goods intended to be exported outside the European Union conditional on the goods being placed under the export customs procedure, in a situation in which it is established that the substantive conditions of exemption, in particular the condition that the goods concerned actually leave the territory of the European Union, are satisfied
Language of the case: Czech
*
<a id="ntr1-C_2019187EN.01002901-E0001" href="#ntc1-C_2019187EN.01002901-E0001">(<span class="super">1</span>)</a> <a href="./../../../../legal-content/EN/AUTO/?uri=OJ:C:2018:221:TOC">OJ C 221, 25.6.2018</a>.