||All England Reporter
|| All ER (D) 85 (Apr)
||Court of Justice of the European Communities
Judges Jann (President), Schiemann, Colneric, Ilesic (Rapporteur) and Levits
||6 April 2006
European Community - Reference to European Court - Reference for a preliminary ruling - Intra-Community dispatch or transport of goods - Supplies - Intra-Community acquisition of goods - Whether place of dispatch or transport origin relevant - Whether successive supplies were to be treated as exempted intra-Community supplies - Council Directive (EEC) 77/388, arts 28a(1)(a), 28b(A)(1), 28c(A)(a) - Council Directive (EC) 95/7, art 8(1).
On the application pursuant to art234 EC, for a preliminary ruling on the interpretation of Council Directive (EEC) 77-388 (on the harmonisation of the laws of the Member States relating to turnover taxes Common system of value added tax: uniform basis of assessment), as amended by Council Directive 95-7-EC (the Sixth Directive), the European Court of Justice ruled, inter alia, that where two successive supplies of the same goods, effected for consideration between taxable persons acting as such, gave rise to a single intra-Community dispatch or a single intra-Community transport of those goods, that dispatch or transport could be ascribed to only one of the two supplies, which alone would be exempted from tax under the first paragraph of art28c(A)(a) of the Sixth Directive.
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