H&I 2009, 2.11
Preliminary question on relief in intra-Community chain transactions. Hoge Raad (comments by Janssen)
HR 14-11-2008, ECLI:NL:PHR:2008:AY9439
- Instantie
Hoge Raad
- Datum
14 november 2008
- Magistraten
Van Vliet, Van Amersfoort, Lourens, Punt, Overgaauw
- Zaaknummer
42.192
- LJN
AY9439
- JCDI
JCDI:ADS909104:1
- Vakgebied(en)
Belastingrecht algemeen (V)
- Brondocumenten
ECLI:NL:HR:2008:AY9439, Uitspraak, Hoge Raad, 14‑11‑2008
ECLI:NL:PHR:2008:AY9439, Conclusie, Hoge Raad (Advocaat-Generaal), 14‑11‑2008
Essentie
Preliminary question on relief in intra-Community chain transactions. Hoge Raad (comments by Janssen)
Samenvatting
On 14 November 2008, the Dutch Supreme Court referred a question to the ECJ with regard to deductibility of VAT due in respect of intra-Community acquisitions. In this case, the taxpayer was the middle party (party B) in a simplified triangulation (ABC transaction) supply of goods. Applying the simplified regulations, the Dutch taxpayer purchased the goods using its Dutch VAT identification number, although the goods were transported directly from one EU Member State to the customers of the Dutch taxpayer in another EU Member State. ... Verder lezen? Log in om dit document te bekijken.