Kreuzmayr GmbH v Finanzamt Linz

European Union – Value added tax. In circumstances such as those in the main proceedings, the first paragraph of art 32 of Council Directive (EC) 2006/112 should be interpreted as meaning that it applied to the second of two successive supplies of the same goods which had given rise to only one intra-Community transport. The Court of Justice of the European Union so held in a preliminary ruling in proceedings concerning the right to deduct input VAT for certain transactions.

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