Available languages

Taxonomy tags

Info

References in this case

Share

Highlight in text

Go

13.3.2017   

EN

Official Journal of the European Union

C 78/8

Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 17 November 2016 — Firma Hans Bühler KG

(Case C-580/16)

(2017/C 078/12)

Language of the case: German

Referring court

Verwaltungsgerichtshof

Parties to the main proceedings

Appellant on a point of law: Firma Hans Bühler KG

Questions referred

1.

Is Article 141(c) of Directive 2006/112, (1) on which the non-application of Article 41(1) of Directive 2006/112 depends, in accordance with Article 42 (in conjunction with Article 197) of Directive 2006/112, to be interpreted as meaning that the requirement laid down in that provision is not met where the taxable person is resident and identified for VAT purposes in the Member State from which the goods are dispatched or transported, even if that taxable person uses the VAT identification number of another Member State for that specific intra-Community acquisition?

2.

Are Articles 42 und 265 in conjunction with Article 263 of Directive 2006/112 to be interpreted as meaning that only the submission in due time of the recapitulative statement renders Article 41(1) of Directive 2006/112 inapplicable?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; OJ 2006 L 347, p. 1.