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Document 62016CN0273
Case C-273/16
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (First Chamber) of 4 October 2017. Agenzia delle Entrate v Federal Express Europe Inc. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Directive 2006/112/EC — Exemption from VAT — Article 86(1)(b) and Article 144 — Relief from import duties for goods of negligible value or of a non-commercial character — Exemption of the supply of services relating to the importation of goods — National legislation levying VAT on the transport costs of documents and goods of negligible value despite their being ancillary to non-taxable goods. Case C-273/16.
- ECLI identifier
- ECLI:EU:C:2017:733
- Judge-Rapporteur
- Silva de Lapuerta
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
27/11/2017
- Title
- Judgment of the Court (First Chamber) of 4 October 2017. Agenzia delle Entrate v Federal Express Europe Inc. Request for a preliminary ruling from the Corte suprema di cassazione. Reference for a preliminary ruling — Value added tax (VAT) — Sixth Directive 77/388/EEC — Directive 2006/112/EC — Exemption from VAT — Article 86(1)(b) and Article 144 — Relief from import duties for goods of negligible value or of a non-commercial character — Exemption of the supply of services relating to the importation of goods — National legislation levying VAT on the transport costs of documents and goods of negligible value despite their being ancillary to non-taxable goods. Case C-273/16.
- ECLI identifier
- ECLI:EU:C:2017:733
- Judge-Rapporteur
- Silva de Lapuerta
- Type of procedure
- Reference for a preliminary ruling
04/10/2017
CASE BROUGHT
- Title
- Case C-273/16: Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 13 May 2016 — Agenzia delle Entrate v Federal Express Europe Inc.
19/09/2016