Case C-531/17: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 8 September 2017 — Vetsch Int. Transporte GmbH
C4122017EN1510120170908EN0023151151
Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 8 September 2017 — Vetsch Int. Transporte GmbH
(Case C-531/17)2017/C 412/23Language of the case: German
Referring court
Verwaltungsgerichtshof
Parties to the main proceedings
Appellant: Vetsch Int. Transporte GmbH
Respondent authority: Zollamt Feldkirch Wolfurt
Questions referred
1.
Is the exemption under Article 138 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( 1 ) for an intra-Community transfer from a Member State to be refused where the taxable person carrying out that transfer in another Member State does declare in the other Member State the intra-Community acquisition linked to the intra-Community transfer, but commits tax evasion in connection with a subsequent taxable transaction with the goods concerned in the other Member State by wrongfully declaring an exempt intra-Community supply from that other Member State?
2.
Is it relevant to the answer to Question 1 whether the taxable person had intended at the time of the intra-Community transfer to commit tax evasion in respect of a subsequent transaction with those goods?
( 1 ) OJ 2006 L 347, p. 1.
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