Asunto C-21/16: Sentencia del Tribunal de Justicia (Sala Novena) de 9 de febrero de 2017 [petición de decisión prejudicial planteada por el Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa, Portugal)] — Euro Tyre BV/Autoridade Tributária e Aduaneira [Procedimiento prejudicial — IVA — Directiva 2006/112/CE — Artículos 131 y 138 — Requisitos de exención de una entrega intracomunitaria — Sistema de intercambio de información sobre el IVA (VIES) — No inscripción del adquirente — Denegación de la exención — Procedencia»]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
3.4.2017 ES Diario Oficial de la Unión Europea C 104/21
Lengua de procedimiento: portugués
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa)
Demandante: Euro Tyre BV
Demandada: Autoridade Tributária e Aduaneira
El artículo 131 y el artículo 138, apartado 1, de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, deben interpretarse en el sentido de que se oponen a que la Administración tributaria de un Estado miembro deniegue la exención del impuesto sobre el valor añadido de una entrega intracomunitaria por el único motivo de que, en el momento de dicha entrega, el adquirente, domiciliado en el territorio del Estado miembro de destino y titular de un número de identificación a efectos del impuesto sobre el valor añadido válido para las operaciones en dicho Estado, no se encuentre registrado en el sistema de intercambio de información sobre el IVA ni esté sujeto a un régimen de tributación de las adquisiciones intracomunitarias...
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