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Court of Justice of the European Union · Judgment

C‑263/11Ainārs Rēdlihs v Valsts ieņēmumu dienests

Decided
2012-07-19
ECLI
ECLI:EU:C:2012:497
CELEX
62011CJ0263
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive – Directive 2006/112/EC — Concept of ‘economic activity’ — Supplies of timber in order to alleviate the damage caused by a storm — Reverse charge procedure — Failure to register in the register of taxable persons — Fine — Principle of proportionality.

Interprets

    EUR-LexThe Court

    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

    Model cardAudit