CJCE : exonération de TVA des livraisons intracommunautaires - RDE 07457
Auteur | Legal News |
Les Pays-Bas sollicitent l'interprétation de la sixième directive 77/388/CEE du Conseil en matière d'harmonisation des législations des États membres relatives aux taxes sur le chiffre d'affaires. Il s'agit, en substance, de savoir si l'administration fiscale est tenue de recueillir des informations dans un autre Etat membre lorsqu'un assujetti ne peut pas démontrer lui-même avoir accompli une livraison intracommunautaire exonérée, parce que l'acquéreur établi dans un autre Etat membre ne lui a pas remis les déclarations ou documents requis à cet effet. La Cour de justice des communautés européennes (CJCE) a considéré dans sa décision du 27 septembre 2007, que " l'article 28 quater, A, sous a), premier alinéa, de la sixième directive du Conseil, du 17 mai 1977, doit être interprété en ce sens que les autorités fiscales de l'Etat membre de départ de l'expédition ou du transport de biens dans le cadre d'une livraison intracommunautaire ne sont pas tenues de demander des informations aux autorités de l'Etat membre de destination allégué par le fournisseur".
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