Court of Justice of the European Union · Judgment
C-245/04EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten
- Decided
- 2006-04-06
- ECLI
- ECLI:EU:C:2006:232
- CELEX
- 62004CJ0245
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Preliminary references - Sixth VAT Directive - Article 8(1)(a) and (b), the first paragraph of Article 28a(1)(a), Article 28b(A)(1) and the first paragraph of Article 28c(A)(a) -Intra-Community dispatch or transport of goods - Supplies - Intra-Community acquisition of goods - Chain transactions - Place of transaction.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act