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Document 62019CA0855
Case C-855/19: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 69 — Chargeability of VAT — Intra-Community acquisition of motor fuels — Obligation to make early payment of VAT — Article 206 — Concept of ‘interim payments’ — Article 273 — Correct collection of VAT and prevention of evasion — Discretion of the Member States)
Case C-855/19: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 69 — Chargeability of VAT — Intra-Community acquisition of motor fuels — Obligation to make early payment of VAT — Article 206 — Concept of ‘interim payments’ — Article 273 — Correct collection of VAT and prevention of evasion — Discretion of the Member States)
Case C-855/19: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 69 — Chargeability of VAT — Intra-Community acquisition of motor fuels — Obligation to make early payment of VAT — Article 206 — Concept of ‘interim payments’ — Article 273 — Correct collection of VAT and prevention of evasion — Discretion of the Member States)
OJ C 462, 15.11.2021, p. 10–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 09/09/2021
- Date lodged:
- 22/11/2019
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Polish
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
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- Related EU case-law document 62019CJ0855
- Instruments cited in case law:
- Link
|
15.11.2021 |
EN |
Official Journal of the European Union |
C 462/10 |
Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy
(Case C-855/19) (1)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 69 - Chargeability of VAT - Intra-Community acquisition of motor fuels - Obligation to make early payment of VAT - Article 206 - Concept of ‘interim payments’ - Article 273 - Correct collection of VAT and prevention of evasion - Discretion of the Member States)
(2021/C 462/08)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: G. Sp. z o.o.
Defendant: Dyrektor Izby Administracji Skarbowej w Bydgoszczy
Operative part of the judgment
Articles 69, 206 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as precluding a provision of national law which imposes an obligation to pay value added tax (VAT) on the intra-Community acquisition of motor fuels before that VAT becomes chargeable, within the meaning of Article 69 of Directive 2006/112.
