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Document 62020CJ0515
Judgment of the Court (Sixth Chamber) of 3 February 2022.
B AG v Finanzamt A.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 122 – Reduced rate for supplies of wood for use as firewood – Differentiation on the basis of the objective characteristics and properties of the goods – Types of wood intended for use as fuel which serve the same consumer need and are in competition with each other – Principle of fiscal neutrality.
Case C-515/20.
Judgment of the Court (Sixth Chamber) of 3 February 2022.
B AG v Finanzamt A.
Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 122 – Reduced rate for supplies of wood for use as firewood – Differentiation on the basis of the objective characteristics and properties of the goods – Types of wood intended for use as fuel which serve the same consumer need and are in competition with each other – Principle of fiscal neutrality.
Case C-515/20.
Court reports – general
ECLI identifier: ECLI:EU:C:2022:73
Case C‑515/20
B AG
v
Finanzamt A
(Request for a preliminary ruling from the Bundesfinanzhof)
Judgment of the Court (Sixth Chamber) of 3 February 2022
(Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 122 – Reduced rate for supplies of wood for use as firewood – Differentiation on the basis of the objective characteristics and properties of the goods – Types of wood intended for use as fuel which serve the same consumer need and are in competition with each other – Principle of fiscal neutrality)
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Harmonisation of fiscal legislation — Common system of value added tax — Option for the Member States to apply a reduced rate to certain supplies of goods and services — Supplies of wood for use as firewood — Concept
(Council Directive 2006/112, Art. 122)
(see paragraphs 27-31, operative part 1)
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Harmonisation of fiscal legislation — Common system of value added tax — Option for the Member States to apply a reduced rate to certain supplies of goods and services — Supplies of wood for use as firewood — Application of a reduced rate to certain categories of supplies of wood for use as firewood with reference to the Combined Nomenclature
(Council Regulation No 2658/87, Annex I; Council Directive 2006/112, Art. 122)
(see paragraphs 34-40, operative part 2)
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Harmonisation of fiscal legislation — Common system of value added tax — Option for the Member States to apply a reduced rate to certain supplies of goods and services — Limits — Compliance with the principle of fiscal neutrality
(Council Directive 2006/112, Art. 122)
(see paragraphs 42-46)
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Harmonisation of fiscal legislation — Common system of value added tax — Option for the Member States to apply a reduced rate to certain supplies of goods and services — Supplies of wood for use as firewood — Supplies of wood chips excluded from the reduced rate applicable to other types of wood for use as firewood
(Council Directive 2006/112, Art. 122)
(see paragraph 47, operative part 3)