Judgment_paragraph 105 · UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-108/17)

105As may be seen in particular from recitals 3, 4 and 7 of Regulation No 904/2010, the objective of that regulation is to combat VAT fraud and tax evasion and to contribute to the correct application of VAT. To that end, the regulation, in accordance with the second paragraph of Article 1(1), lays down rules and procedures to enable the competent authorities of the Member States to cooperate and to exchange with each other any information that may help to effect a correct assessment of VAT, monitor the correct application of VAT, particularly on intra-Community transactions, and combat VAT fraud. In particular, Article 7(1) of the regulation provides for that purpose that, at the request of a national authority, the requested authority is to communicate any information that may help to effect a correct assessment of VAT. Article 54(1) of the regulation lays down limits to the exchange of information between the national authorities, who are not required to produce the information requested in all circumstances. Consequently, and in the absence of any express provision in the regulation to that effect, the regulation does not confer on a taxable person any specific right to request the transmission of information where he is unable himself to produce evidence capable of showing that he is entitled to an exemption from VAT (see, by analogy, judgment of 27 September 2007, Twoh International, C‑184/05, EU:C:2007:550, paragraphs 30 to 34).

UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-108/17)

History · 1 version

Key facts

Connections