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Document 62022CN0365
Case C-365/22: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 7 June 2022 — IT v État belge
Case C-365/22: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 7 June 2022 — IT v État belge
Case C-365/22: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 7 June 2022 — IT v État belge
OJ C 380, 3.10.2022, p. 2–2
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
3.10.2022 |
EN |
Official Journal of the European Union |
C 380/2 |
Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 7 June 2022 — IT v État belge
(Case C-365/22)
(2022/C 380/02)
Language of the case: French
Referring court
Cour de cassation
Parties to the main proceedings
Applicant: IT
Defendant: État belge
Question referred
Is Article 311(1)(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) to be interpreted as meaning that end-of-life motor vehicles purchased from persons referred to in Article 314 of the directive by an undertaking selling second-hand vehicles and wrecks, which are intended to be sold ‘for parts’ without the parts having been removed from them, constitute second-hand goods within the meaning of that provision?