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European Union
The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise (C-409/04)
Judgment
The questions referred for a prelimina…
Preliminary observations
25

The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise (C-409/04)

Judgment of 27 Sept 2007law://eu/cjeu/2004/c-409-04/para_25@2026-11-11

25It follows that the exemption of an intra-Community supply corresponding to an intra-Community acquisition enables double taxation and, therefore, infringement of the principle of fiscal neutrality inherent in the common system of VAT, to be avoided.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-409/04 · ECLI:EU:C:2007:548
Decided: 27 Sept 2007
Procedure: Preliminary reference
Applicants: The Queen; Teleos PLC and 13 more
Unique Distribution Ltd; Synectiv Ltd; New Communications Ltd; Quest Trading Company Ltd; Phones International Ltd; AGM Associates Ltd; DVD Components Ltd; Fonecomp Ltd; Bulk GSM Ltd; Libratech Ltd; Rapid Marketing Services Ltd; Earthshine Ltd; Stardex (UK) Ltd
Defendant: Commissioners of Customs & Excise
Rapporteur: U. Lõhmus
Advocate General: J. Kokott
Bench: 5 judges
A. Rosas, A. Borg Barthet, J. Malenovský, U. Lõhmus, A. Ó Caoimh
Language: English
Official: CURIA · EUR-Lex 62004CJ0409

Topics

Value added tax

History · 1 version

27 Sept 2007Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 20: Herst s.r.o. v Odvolací finanční ředitelství (C-401/18); Finanzamt Österreich v D GmbH (T-638/24)2 provisions; P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie (C-442/22); Climate Corporation Emissions Trading GmbH v Finanzamt Österreich (C-641/21); Skatteministeriet v KPC Herning (C-71/18); AREX CZ a.s. v Odvolací finanční ředitelství (C-414/17); 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 (C-495/17); Milan Božičevič Ježovnik v Republika Slovenija (C-528/17)2 provisions; UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-108/17); Vion Livestock BV v Staatssecretaris van Economische Zaken (C-383/16); SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud (C-101/16); ‘Toridas’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-386/16); Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira (C-26/16); UAB „Litdana“ v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-624/15); Traum EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-492/13); BDV Hungary Trading Kft. v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága (C-563/12)2 provisions; Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství (C-18/12)2 provisions; Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen (C-587/10); Mecsek-Gabona Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (C-273/11)2 provisions; Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-80/11, C-142/11)
Cites 19: Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Gemeente Leusden and Holin Groep BV cs v Staatssecretaris van Financiën (C-487/01, C-7/02); Administration de l'enregistrement et des domaines v Eurodental Sàrl (C-240/05); Axel Kittel v Belgian State and Belgian State v Recolta Recycling SPRL (C-439/04, C-440/04); Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others (C-384/04); Optigen Ltd, Fulcrum Electronics Ltd and Bond House Systems Ltd v Commissioners of Customs & Excise (C-354/03, C-355/03, C-484/03); Sparekassernes Datacenter (SDC) v Skatteministeriet (C-2/95); Pascoal & Filhos Ldª v Fazenda Pública (C-97/95); The Queen v Commissioners of Customs & Excise, ex parte Faroe Seafood Co. Ltd, Føroya Fiskasøla L/F and Commissioners of Customs & Excise, ex parte John Smith and Celia Smith trading as Arthur Smith (a firm) (C-153/94, C-204/94); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers; EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten (C-245/04); Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT) (C-110/98, C-111/98, C-112/98, C-113/98, C-114/98, C-115/98, C-116/98, C-117/98, C-118/98, C-119/98, C-120/98, C-121/98, C-122/98, C-123/98, C-124/98, C-125/98, C-126/98, C-127/98, C-128/98, C-129/98, C-130/98, C-131/98, C-132/98, C-133/98, C-134/98, C-135/98, C-136/98, C-137/98, C-138/98, C-139/98, C-140/98, C-141/98, C-142/98, C-143/98, C-144/98, C-145/98, C-146/98, C-147/98); Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel (C-455/05); Staatssecretaris van Financiën v Velker International Oil Company Ltd NV (C-185/89); BLP Group plc v Commissioners of Customs & Excise (C-4/94); Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen (C-454/98); Kingdom of the Netherlands v Commission of the European Communities (326/85); Garage Molenheide BVBA, Peter Schepens, Bureau Rik Decan-Business Research & Development NV (BRD) and Sanders BVBA v Belgische Staat (C-286/94, C-340/95, C-401/95, C-47/96)