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SVInfo
- Referral date: 01-04-2011
- Show case reference
- Opinion date: 24-05-2012
- Ruling date: 19-07-2012
- AG: Mazák
References in this case
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9.7.2011 |
EN |
Official Journal of the European Union |
C 204/13 |
Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland) lodged on 1 April 2011 — Bawaria Motors Spółka z o.o. and Minister Finansów
(Case C-160/11)
2011/C 204/25
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellants: Bawaria Motors Spółka z o.o., Minister Finansów
Question referred
Are the provisions of Articles 313(1) and 314 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (‘Directive 2006/112’), in conjunction with Articles 136 and 315 thereof, to be interpreted as permitting the application of the special ‘margin’ scheme for taxable dealers in relation to supplies of second-hand goods also where they resell the purchased passenger vehicles and other motor vehicles to which the tax exemption for the supply of passenger vehicles and other vehicles by taxable persons who only have a partial right to deduct input tax on the purchase thereof, as laid down in Article 86(3) of the Ustawa o podatku od towarów i usług (Law on the tax on goods and services) of 11 March 2004 (Dziennik Ustaw No 54, item 535, as amended; hereinafter: ‘Law on VAT’), was applied pursuant to the Polish national provisions laid down in Paragraph 13(1)(5) of the Decree of the Minister for Finance of 28 November 2008 on the implementation of certain provisions of the Law on the tax on goods and services (Dziennik Ustaw No 212, item 1336, as amended), where those passenger vehicles and motor vehicles were second-hand goods within the meaning of Article 43(2) of the Law on VAT and Article 311(1)(1) of Directive 2006/112?
(1) OJ 2006 L 347 p. 1.