BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
References in this case
Highlight in text
Go|
3.10.2022 |
EN |
Official Journal of the European Union |
C 380/2 |
Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 7 June 2022 — IT v État belge
(Case C-365/22)
(2022/C 380/02)
Language of the case: French
Referring court
Cour de cassation
Parties to the main proceedings
Applicant: IT
Defendant: État belge
Question referred
Is Article 311(1)(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) to be interpreted as meaning that end-of-life motor vehicles purchased from persons referred to in Article 314 of the directive by an undertaking selling second-hand vehicles and wrecks, which are intended to be sold ‘for parts’ without the parts having been removed from them, constitute second-hand goods within the meaning of that provision?
(1) OJ 2006 L 347, p. 1.