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15.6.2013 |
EN |
Official Journal of the European Union |
C 171/19 |
Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 2 April 2013 — Turbo.com BV, other party: Staatssecretaris van Financiën
(Case C-163/13)
2013/C 171/37
Language of the case: Dutch
Referring court
Hoge Raad der Nederlanden
Parties to the main proceedings
Applicant: Turbo.com BV
Defendant: Staatssecretaris van Financiën
Question referred
Should the national authorities and judicial bodies, on the basis of the law of the European Union, refuse to apply the VAT exemption in respect of an intra-Community supply where it is established, on the basis of objective evidence, that there was VAT fraud in respect of the goods concerned and that the taxable person knew or should have known that he was participating therein, even if the national law does not make provision under those circumstances for refusing the exemption?