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Staatssecretaris van Financiën v X and Staatssecretaris van Financiën v Facet Trading BV

In Staatssecretaris van Financiën v X (ECJ Case C-536/08) and Staatssecretaris van Financiën v Facet Trading BV (ECJ Case C-539/08) two companies purchased goods from other Member States and sold them to customers elsewhere in the EC. The companies did not account for VAT on the acquisitions. The tax authority issued assessments.

The companies appealed and the case was referred to the ECJ for a ruling on the interpretation of Article 17(2) of the EC Sixth Directive. The ECJ observed that the goods had never actually entered the Netherlands and held that 'in those circumstances those transactions cannot be regarded as giving rise to a “right to deduct” within the meaning of Article 17 of the Sixth Directive. Consequently such intra-Community acquisitions cannot benefit from the general regime of deduction set out in that article.'

The ECJ observed that...

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