Cauza C-146/05, Collée
Case C-146/05, Collée

Summary/Abstract: The judgment in the Albert Collée case is a fine example of the Court’s subtle and balance interpretation of the Sixth Directive. The common system of value added tax is characterized by the principle of neutrality, in order to avoid distorsions of the internal market and ensure that intra-Community transactions are only taxed once. Although the Sixth Directive recognizes certain prerogatives to Member States, such powers cannot go beyond what is necessary in order to ensure the proper collection of VAT. Therefore, if the risk of tax losses has been eliminated, the Court ruled there is no need to sanction the taxable person that completely eliminated such a threat.

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