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Daňové riaditeľstvo Slovenskej republiky v Profitube spol sro

In Daňové riaditeľstvo Slovenskej republiky v Profitube spol sro (CJEU Case C-165/11) a Slovakian company (P) imported goods from Ukraine placed them in a customs warehouse and subsequently sold them to another Slovakian company. The Slovak tax authority issued a ruling that VAT was chargeable on this supply. P appealed and the case was referred to the CJEU for a ruling on the interpretation of article 2(1) of the EC Sixth Directive. The CJEU delivered judgment in favour of the tax authority holding that ‘where goods from a non-member State have been placed under the customs warehousing procedure in a Member State and have then been processed under inward processing arrangements in the form of a system of suspension and subsequently sold and placed once again under the customs warehousing procedure remaining throughout all those transactions in the same customs warehouse situated in...

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