BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 23-05-2016
- Show case reference
- Ruling date: 29-06-2017
- AG: Sharpston
References in this case
Highlight in text
Go|
18.7.2016 |
EN |
Official Journal of the European Union |
C 260/35 |
Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 23 May 2016 — IK ‘L.Č.’
(Case C-288/16)
(2016/C 260/42)
Language of the case: Latvian
Referring court
Augstākā tiesa
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? |
(1) OJ 2006 L 347, p. 1.