Market leading insight for tax experts
View online issue

Euro Tyre Holding BV v Staatssecretaris van Financiën

In Euro Tyre Holding BV v Staatssecretaris van Financiën (ECJ Case C-430/09) a Netherlands company (E) sold quantities of tyres to two Belgian companies (M and V) which resold them to another Belgian company (B). M and V collected the tyres from E’s warehouse in the Netherlands and delivered them directly to B. E did not account for VAT on its sales treating them as exempt under Article 28c(A) of the EC Sixth Directive. The Netherlands tax authority issued assessments on E charging tax on the basis that the supplies failed to qualify for exemption. E appealed and the case was referred to the ECJ for a ruling on the interpretation of Article 28c. The ECJ held that ‘when goods are the subject of two successive supplies between different taxable persons acting as such but of a single intra-Community transport the determination of...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.