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Document 62018CJ0653
Case C-653/18
Court of Justice
Status: Closed
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Tenth Chamber) of 17 October 2019. Unitel Sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Concept of ‘supply of goods’ — Article 131 — Conditions laid down by the Member States — Principle of proportionality — Principle of fiscal neutrality — Evidence — Tax evasion — Practice of a Member State consisting in refusing the right to exemption where the person acquiring the goods exported is not identified. Case C-653/18.
- ECLI identifier
- ECLI:EU:C:2019:876
- Judge-Rapporteur
- Jarukaitis
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
17/10/2019
CASE BROUGHT
- Title
- Case C-653/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 October 2018 — Unitel Sp. z o.o. w Warszawie v Dyrektor Izby Skarbowej w Warszawie
04/02/2019