Judgment;Summary — ECLI:EU:C:2019:412
Date: 2019-05-15
Language of the case: Polish
Court formation: Eighth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Poland

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) 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.