30Transactions should be taxed taking into account their objective characteristics (see, in particular, Optigen and Others, paragraph 44, and Kittel and Recolta Recycling, paragraph 41). However, as regards determining whether a supply is of an intra-Community nature, it follows from the case-law of the Court that if a supply meets the conditions laid down in the first subparagraph of Article 28c(A)(a) of the Sixth Directive, no VAT is payable on such a supply (order in Transport Service, paragraphs 18 and 19).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.