R AND OTHERS GENERALBUNDESANWALT BEIM BUNDESGERICHTSHOF FINANZAMT KARLSRUHE-DURLACH

[2011] Lloyd's Rep FC Plus 12

EUROPEAN COURT OF JUSTICE (GRAND CHAMBER)

Before Judge V Skouris, President A Tizzano, JN Cunha Rodrigues, K Lenaerts, J-C Bonichot, A Arabadjiev, E Juhász, G Arestis, T von Danwitz, C Toader, U Lõhmus (Rapporteur), Judges

Value Added Tax - Criminal tax evasion - Liability for tax - Exemption for intra-Community sales - Sale of goods to purchaser in another member state - Sale and transfer supported by false documents enabling purchaser to evade tax on intra-Community acquisition - Whether the seller's member state can refuse to recognise the exemption from VAT - EC Council Directive 77/388 ("the Sixth Directive"), article 28(A)(a)