Santogal M-Comercio e Reparaco de Automoveis Lda v Autoridade Tributaria e Aduabeira

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling in which it decided, among other things, that art 138(2)(a) of Council Directive (EC) 2006/112 precluded national provisions from making the benefit of the exemption of an intra-Community supply of a new means of transport subject to the requirement that the purchaser of that means of transport had to be established or domiciled in the member state of destination of that means of transport.

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