Court of Justice of the European Union · Judgment
C-489/09Vandoorne NV v Belgische Staat
- Decided
- 2011-01-27
- ECLI
- ECLI:EU:C:2011:33
- CELEX
- 62009CJ0489
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive - Articles 11.C(1) and 27(1) and (5) - Taxable amount - Simplification measures - Manufactured tobacco - Tax labels - Single charge of VAT at source - Intermediate supplier - Total or partial non-payment of the price - Refusal to refund VAT.
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