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Case C-288/16: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 23 May 2016 — IK ‘L.Č.’
ECLI:EU:UNKNOWN:62016CN0288
62016CN0288
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Valentina R., lawyer
18.7.2016
EN
Official Journal of the European Union
C 260/35
(Case C-288/16)
(2016/C 260/42)
Language of the case: Latvian
Referring court
Parties to the main proceedings
Applicant: IK ‘L.Č.’
Other party: Valsts ieņēmumu dienests
Questions referred
1.Must Article 146(1)(e) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that the exemption laid down therein is applicable only where there is a direct legal connection or a reciprocal contractual relationship between the services provider and the consignee or the consignor of the goods?
2.What criteria must be met by the direct connection referred to in the abovementioned provision in order for a service connected with the importation or exportation of goods to be exempt?
Language of the case: Latvian
(1) OJ 2006 L 347, p. 1.