Judgment_paragraph 8 · Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV (C-320/88)

8This view is in accordance with the purpose of the directive, which is designed inter alia to base the common system of VAT on a uniform definition of taxable transactions. This objective might be jeopardized if the preconditions for a supply of goods — which is one of the three taxable transactions — varied from one Member State to another, as do the conditions governing the transfer of ownership under civil law.

Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV (C-320/88)

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