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European Union
Valsts ieņēmumu dienests v Ablessio SIA (C-527/11)
Judgment
The questions referred
18

Valsts ieņēmumu dienests v Ablessio SIA (C-527/11)

Judgment of 14 Mar 2013law://eu/cjeu/2011/c-527-11/para_18@2026-11-11

18The essential aim of identifying taxable persons, as provided for under Article 214 of Directive 2006/112, is to ensure that the VAT system operates properly (see, to that effect, Case C-438/09 Dankowski [2010] ECR I-14009, paragraph 33).

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

Key facts

Court: Court of Justice · Second Chamber
Case: C-527/11 · ECLI:EU:C:2013:168
Decided: 14 Mar 2013
Procedure: Preliminary reference · referred by the Augstākās tiesas Senāts (Latvia)
Applicant: Valsts ieņēmumu dienests
Defendant: Ablessio SIA
Rapporteur: U. Lõhmus
Advocate General: E. Sharpston
Bench: 5 judges
A. Rosas, U. Lõhmus, A. Ó Caoimh, A. Arabadjiev, C.G. Fernlund
Language: Latvian
Official: CURIA · EUR-Lex 62011CJ0527

Topics

Value added tax

History · 1 version

14 Mar 2013Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 7: Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj (C-183/14); ‘Cityland’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo (C-164/24)2 provisions; Promexor Trade Srl v Direcţia Generală a Finanţelor Publice Cluj – Administraţia Judeţeană a Finanţelor Publice Bihor (C-358/20); CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi (C-242/19); Ryanair Ltd v The Revenue Commissioners (C-249/17); Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira (C-21/16); Cabinet Medical Veterinar Dr. Tomoiagă Andrei v Direcția Generală Regională a Finanțelor Publice Cluj Napoca prin Administrația Județeană a Finanțelor Publice Maramureș (C-144/14)
Cites 14: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Albert Collée v Finanzamt Limburg an der Lahn (C-146/05); Mecsek-Gabona Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (C-273/11); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Ainārs Rēdlihs v Valsts ieņēmumu dienests (C-263/11); Finanzamt Goslar v Brigitte Breitsohl (C-400/98); Mednis SIA v Valsts ieņēmumu dienests (C-525/11); Criminal proceedings against R (C-285/09); Vogtländische Straßen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen (C-587/10); Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j (C-188/09); Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-385/09); Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi (C-438/09); Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu (C-280/10); Reinhard Gebhard v Consiglio dell'Ordine degli Avvocati e Procuratori di Milano (C-55/94)