Court of Justice of the European Union · EU

Judgment of the Court (Fifth Chamber) of 17 December 2020.#BAKATI PLUS Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bírósá.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Goods dispatched or transported outside the European Union by a customer not established within the territory of the Member State concerned – Article 147 – ‘Goods to be carried in the personal luggage of travellers’ not established within the European Union – Concept – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality – Tax evasion.#Case C-656/19.

Identifier

CELEX 62019CJ0656

Status

decided

Decided

17 December 2020

Official source

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62019CJ0656

Source provider

eurlex

Retrieved

2026-08-27T10:51:56.931Z