Court of Justice (Seventh Chamber) 8 November 2018, C-495/17 (Cartrans Spedition Srl v Direcţia Generală Regională a Finanţelor Publice Ploieşti - Administraţia Judeţeană a Finanţelor Publice Prahova and Direcţia Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Mijlocii.)

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European Union · · · Cited by 144 · 08-11-2018

JUDGMENT OF THE COURT (Seventh Chamber) 8 November 2018 ( *1 ) (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 146(1)(e) and Article 153 — Road transport operations directly connected with the exportation of goods — Supply of services by intermediaries taking part in such operations — Rules on proof that the goods were exported — Customs

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