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Document 62018CN0235

    Case C-235/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Vega International Car Transport and Logistic — Trading GmbH

    OJ C 231, 2.7.2018, p. 14–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    201806150351954872018/C 231/172352018CJC23120180702EN01ENINFO_JUDICIAL20180328141411

    Case C-235/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Vega International Car Transport and Logistic — Trading GmbH

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    C2312018EN1410120180328EN0017141141

    Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Vega International Car Transport and Logistic — Trading GmbH

    (Case C-235/18)

    2018/C 231/17Language of the case: Polish

    Referring court

    Naczelny Sąd Administracyjny

    Parties to the main proceedings

    Appellant: Vega International Car Transport and Logistic — Trading GmbH

    Other party to the proceedings: Dyrektor Izby Skarbowej w Warszawie (now the Dyrektor Izby Administracji Skarbowej w Warszawie)

    Question referred

    Does the concept referred to in Article 135(1)(b) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( 1 ) include transactions consisting in the provision of fuel cards and in negotiating, financing and accounting for the purchase of fuel using those cards, or can such complex transactions be considered to be chain transactions the primary purpose of which is the supply of fuel?

    ( 1 ) OJ 2006 L 347, p. 1.

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