Court of Justice 13 March 2008, C-95/07 and C-96/07 (Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. A company established in Italy received shipping services from operators established elsewhere, who did not charge VAT on their invoices. It mistakenly believed those services to be exempt, and did not include them in its VAT accounts.