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Document 62011CA0160
Case C-160/11: Judgment of the Court (Third Chamber) of 19 July 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Bawaria Motors sp. z o.o. v Minister Finansów (Directive 2006/112/EC — VAT — Article 136 — Exemptions — Articles 313 to 315 — Special margin scheme — Supply of second-hand vehicles by a taxable dealer — Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax)
Case C-160/11: Judgment of the Court (Third Chamber) of 19 July 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Bawaria Motors sp. z o.o. v Minister Finansów (Directive 2006/112/EC — VAT — Article 136 — Exemptions — Articles 313 to 315 — Special margin scheme — Supply of second-hand vehicles by a taxable dealer — Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax)
Case C-160/11: Judgment of the Court (Third Chamber) of 19 July 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Bawaria Motors sp. z o.o. v Minister Finansów (Directive 2006/112/EC — VAT — Article 136 — Exemptions — Articles 313 to 315 — Special margin scheme — Supply of second-hand vehicles by a taxable dealer — Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax)
IO C 295, 29.9.2012, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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29.9.2012 |
EN |
Official Journal of the European Union |
C 295/11 |
Judgment of the Court (Third Chamber) of 19 July 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Bawaria Motors sp. z o.o. v Minister Finansów
(Case C-160/11) (1)
(Directive 2006/112/EC - VAT - Article 136 - Exemptions - Articles 313 to 315 - Special margin scheme - Supply of second-hand vehicles by a taxable dealer - Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax)
2012/C 295/18
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: Bawaria Motors sp. z o.o.
Defendant: Minister Finansów
Re:
Reference for a preliminary ruling — Naczelny Sąd Administracyjny — Interpretation of Articles 136, 313(1), 314 and 315 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Special arrangements for taxable dealers — Sale of second-hand vehicles to a final consumer — Application of the margin scheme where the dealer purchased the vehicle exempt from tax from a person which itself benefited from a partial deduction of input tax
Operative part of the judgment
Articles 313(1) and 314 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Articles 136 and 315 of that directive must be interpreted as meaning that a taxable dealer is not eligible for the application of the margin scheme where it supplies motor vehicles considered to be second-hand goods, within the meaning of Article 311(1)(1) of that directive, which it has previously acquired exempt from VAT from another taxable person which had only a right of partial deduction of input VAT paid on the purchase price of those vehicles.