Court of Justice of the European Union · EU

Judgment of the Court (Fourth Chamber) of 19 December 2018.#AREX CZ a.s. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(b)(i) and (iii) — Article 3(1) — Intra-Community acquisitions of goods subject to excise duties — Article 138(1) and (2)(b) — Intra-Community supply of goods — Chain transactions with a single transport — Transaction to which the transport should be ascribed — Transport under an excise duty suspension arrangement — Impact on the classification of an intra-Community purchase.#Case C-414/17.

Identifier

CELEX 62017CJ0414

Status

decided

Decided

19 December 2018

Official source

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62017CJ0414

Source provider

eurlex

Retrieved

2026-08-27T12:22:45.089Z