C‑272/13Equoland Soc. coop. arl v Agenzia delle Dogane — Ufficio delle Dogane di Livorno

Domstolens egne nøkkelord

Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Directive 2006/112/EC — Exemption of imported goods which are intended to be placed under warehousing arrangements other than customs — Obligation to physically place the goods in the warehouse — Non-compliance — Obligation to pay VAT notwithstanding the fact that it has already been settled under the reverse charge mechanism.

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