Judgment of the Court (Third Chamber) of 19 July 2012.
Bawaria Motors sp. z o.o. v Minister Finansów.
Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.
Directive 2006/112/EC - VAT - Article 136 - Exemptions - Articles 313 to 315 - Special margin scheme - Supply of second-hand vehicles by a taxable dealer - Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax.
European Court Reports 2012 Page 00000