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Court of Justice of the European Union · Judgment

C-271/06Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin

Decided
2008-02-21
ECLI
ECLI:EU:C:2008:105
CELEX
62006CJ0271
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Article 15(2) - Exemption for supplies of goods for export to a destination outside the Community - Conditions for exemption not fulfilled - Proof of export falsified by the purchaser - Supplier acting with due commercial care.

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

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