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Document 62018CA0235
Case C-235/18: Judgment of the Court (Eighth Chamber) of 15 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Vega International Car Transport and Logistic — Trading GmbH v Dyrektor Izby Skarbowej w Warszawie (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(b) — Supply of goods — Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
Case C-235/18: Judgment of the Court (Eighth Chamber) of 15 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Vega International Car Transport and Logistic — Trading GmbH v Dyrektor Izby Skarbowej w Warszawie (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(b) — Supply of goods — Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
Case C-235/18: Judgment of the Court (Eighth Chamber) of 15 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Vega International Car Transport and Logistic — Trading GmbH v Dyrektor Izby Skarbowej w Warszawie (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(b) — Supply of goods — Exemptions for other activities — Granting and negotiation of credit — Fuel cards)
OJ C 255, 29.7.2019, 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)
|
29.7.2019 |
EN |
Official Journal of the European Union |
C 255/14 |
Judgment of the Court (Eighth Chamber) of 15 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Vega International Car Transport and Logistic — Trading GmbH v Dyrektor Izby Skarbowej w Warszawie
(Case C-235/18) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 135(1)(b) - Supply of goods - Exemptions for other activities - Granting and negotiation of credit - Fuel cards)
(2019/C 255/17)
Language 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
Operative part of the judgment
Article 135(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in circumstances such as those of the case in the main proceedings, the provision of fuel cards by a parent company to its subsidiaries, enabling those subsidiaries to refuel the vehicles they transport, may be classified as a service granting credit which is exempt from value added tax as referred to in that provision.