Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira

Cathya Djanogly

In Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira (Case C-26/16) (1 February 2017) the advocate general considered the obligations of the vendor of a car in the context of an intra-community supply.

The sale of a car by Santogal a Portuguese company to an Angolan national for his personal use in Spain had given rise to the question of whether a member state was allowed:

to make the exemption from VAT subject to the condition that the purchaser resides in the member state of destination of the vehicle;
to refuse the exemption from VAT where the vehicle has been granted only temporary tourist registration in the member state of destination; and
to request payment of the VAT by the vendor of the vehicle in circumstances which...

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The sale of a car by Santogal a Portuguese company to an Angolan national for his personal use in Spain had given rise to the question of whether a member state was allowed:

to make the exemption from VAT subject to the condition that the purchaser resides in the member state of destination of the vehicle;
to refuse the exemption from VAT where the vehicle has been granted only temporary tourist registration in the member state of destination; and
to request payment of the VAT by the vendor of the vehicle in circumstances which...

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

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