Court of Justice 20 June 2018, Case C-108/17: Judgment of the Court (Fourth Chamber) of 20 June 2018 (request for a preliminary ruling from the Vilniaus apygardos administracinis teismas — Lithuania) — UAB ‘Enteco Baltic’ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 143(1)(d) and Article 143(2) — Exemptions from VAT on importation — Importation followed by an intra-Community supply — Conditions — Evidence of dispatch or transport of the goods to another Member State — Transport under an excise duty suspension arrangement — Transfer to the purchaser of the right to dispose of goods as owner — Tax evasion — No obligation of the competent authority to help the taxable person collect the necessary information to show that the conditions for exemption are satisfied)

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