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Court of Justice of the European Union · Judgment

C‑563/12BDV Hungary Trading Kft. v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága

Decided
2013-12-19
ECLI
ECLI:EU:C:2013:854
CELEX
62012CJ0563
Finality
Final, the decision cannot be appealed

The court's own keywords

VAT — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Article 131– Conditions laid down by Member States — National legislation requiring that property intended to be exported leave the customs territory of the European Union within a fixed period of 90 days after supply.

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.

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