BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 28-03-2018
- Show case reference
- Ruling date: 15-05-2019
- AG: Tanchev
References in this case
- C-153/17 - Volkswagen Financial Services (UK) Ltd
- C-169/04 - Abbey National
- C-185/01 - Auto Lease Holland
- C-237/09 - De Fruytier
- C-255/02 - Halifax
- C-264/14 - Hedqvist
- C-281/91 - Muys' en De Winter's Bouw- en Aannemingsbedrijf v Staatssecretaris van Financiën
- C-320/88 - Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe
- C-332/15 - Astone
- C-42/14 - Wojskowa Agencja Mieszkaniowa w Warszawie
- C-435/03 - British American Tobacco International and Newman Shipping
- C-453/05 - Volker Ludwig
- C-494/12 - Dixons Retail
- C-78/12 - Evita-K
Highlight in text
Go|
2.7.2018 |
EN |
Official Journal of the European Union |
C 231/14 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Vega International Car Transport and Logistic — Trading GmbH
(Case C-235/18)
(2018/C 231/17)
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 (now the Dyrektor Izby Administracji Skarbowej w Warszawie)
Question referred
Does the concept referred to in Article 135(1)(b) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) include transactions consisting in the provision of fuel cards and in negotiating, financing and accounting for the purchase of fuel using those cards, or can such complex transactions be considered to be chain transactions the primary purpose of which is the supply of fuel?
(1) OJ 2006 L 347, p. 1.