# C_2011269EN.01002401.xml

| 10.9.2011 | EN | Official Journal of the European Union | C 269/24 |
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10.9.2011

EN

Official Journal of the European Union

C 269/24

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Reference for a preliminary ruling from the Baranya Megyei Bíróság lodged on 3 June 2011 — Mecsek-Gabona Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága

(Case C-273/11)

2011/C 269/44

Language of the case: Hungarian

Referring court

Referring court

Baranya Megyei Bíróság

Parties to the main proceedings

Parties to the main proceedings

Applicant: Mecsek-Gabona Kft.

Applicant:

Defendant: Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága

Defendant:

Questions referred

Questions referred

| 1. | Is Article 138(1) of Directive 2006/112 (1) to be interpreted as meaning that the sale of a product is exempt from VAT if the product is sold to a buyer who is registered for VAT in another Member State at the time when the sale contract is concluded, and the buyer concludes the sale contract in respect of the product in such a way that the right of disposal and right of ownership are transferred to the buyer upon loading onto the mode of transportation, and the buyer assumes the obligation of transportation to the other Member State? |
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1.

Is Article 138(1) of Directive 2006/112 (1) to be interpreted as meaning that the sale of a product is exempt from VAT if the product is sold to a buyer who is registered for VAT in another Member State at the time when the sale contract is concluded, and the buyer concludes the sale contract in respect of the product in such a way that the right of disposal and right of ownership are transferred to the buyer upon loading onto the mode of transportation, and the buyer assumes the obligation of transportation to the other Member State?

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| 2. | In order to make a VAT-exempt sale, is it sufficient for the seller to satisfy himself that the goods sold are transported by foreign-registered vehicles, and that he is in possession of the CMRs returned by the buyer, or must he ensure that the product sold has crossed the national border and has been transported within Community territory? |
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2.

In order to make a VAT-exempt sale, is it sufficient for the seller to satisfy himself that the goods sold are transported by foreign-registered vehicles, and that he is in possession of the CMRs returned by the buyer, or must he ensure that the product sold has crossed the national border and has been transported within Community territory?

| 3. | Can the fact of a VAT-exempt sale of a product be called into question purely on the basis that the tax authority of another Member State retrospectively revokes the buyer’s Community tax number with effect from a date prior to the sale of the product? |
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3.

Can the fact of a VAT-exempt sale of a product be called into question purely on the basis that the tax authority of another Member State retrospectively revokes the buyer’s Community tax number with effect from a date prior to the sale of the product?

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(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

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