Case C-421/17: Judgment of the Court (Seventh Chamber) of 13 June 2018 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — SZEF Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Scope — Taxable transactions — Supply of goods for consideration — Transfer, by a public limited company of a building to a shareholder as the counterpart to the buy-back of its shares)

Judgment of the Court (Seventh Chamber) of 13 June 2018 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — SZEF Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie

(Case C-421/17) ( 1 )

‛(Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Scope — Taxable transactions — Supply of goods for consideration — Transfer, by a public limited company of a building to a shareholder as the counterpart to the buy-back of its shares)’

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: SZEF Krajowej Administracji Skarbowej

Defendant: Polfarmex Spółka Akcyjna w Kutnie

Operative part of the judgment

Article 2(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the transfer by a limited company to one of its shareholders of the ownership of immovable property, made, as is the one at issue in the main proceedings, as consideration for the buy-back, by that limited company, under a mechanism for the redemption of shares provided for in national legislation, of shares held in its share capital by that shareholder, constitutes a supply of goods for consideration subject to VAT provided that that immovable property is used in the economic activity of that limited company.

( 1 ) OJ C 357, 23.10.2017.