Asunto C-108/17: Sentencia del Tribunal de Justicia (Sala Cuarta) de 20 de junio de 2018 (petición de decisión prejudicial planteada por el Vilniaus apygardos administracinis teismas — Lituania) — UAB «Enteco Baltic» / Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos [Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 143, apartado 1, letra d), y artículo 143, apartado 2 — Exenciones de IVA a la importación — Importación seguida de una entrega intracomunitaria — Requisitos — Prueba de la expedición o del transporte de los bienes a otro Estado miembro — Transporte en régimen suspensivo de impuestos especiales — Transmisión al adquirente del poder de disposición sobre los bienes — Fraude fiscal — Inexistencia de obligación de la autoridad competente de ayudar al sujeto pasivo a obtener la información necesaria para demostrar el cumplimiento de los requisitos de exención]

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