The Law Reports (Queen's Bench Division)
[2008] QB 600
Court of Justice of the European Communities
Regina (Teleos plc and others)
v
Customs and Excise Commissioners
(Case C-409/04)
2006 June 15;
2007 Jan 11;
Sept 27
2007 Jan 11;
Sept 27
President of Chamber A Rosas, Judges A Borg Barthet, J Malenovský, U Lõhmus and A Ó Caoimh Advocate General J Kokott
Revenue— Value added tax— Intra-Community acquisition and supply— Spanish purchaser fraudulently purporting to export goods from United Kingdom to France and Spain— Whether supply only if physical movement of goods between member states— Whether innocent supplier liable for VAT— Whether purchaser’s declaration of intra-Community acquisition to Spanish tax authorities evidence that goods left state of supply— Whether conclusive—
Council Directive 77/388/EEC (as amended by Council Directive 91/680/EEC, art 1(22)), arts 28a, 28c(A)(a)