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Court of Justice of the European Union · Judgment

C-409/04The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise

Decided
2007-09-27
ECLI
ECLI:EU:C:2007:548
CELEX
62004CJ0409
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - First subparagraph of Article 28a(3) and first subparagraph of Article 28c(A)(a) - Intra-Community acquisition - Intra-Community supply - Exemption - Goods dispatched or transported to another Member State - Evidence - National measures to combat fraud.

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