C‑165/11Daňové riaditeľstvo Slovenskej republiky v Profitube spol. s r.o

Domstolens egne nøkkelord

Sixth VAT Directive – Applicability – Community customs code – Goods from a non-member State placed under the customs warehousing procedure in the territory of a Member State – Processing of the goods under inward processing arrangements in the form of a system of suspension – Goods sold and placed once again under the customs warehousing procedure – Goods kept in the same customs warehouse during all the transactions – Supply of goods effected for consideration in national territory – Chargeable event for VAT.

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