Judgment — ECLI:EU:C:2018:432
Date: 2018-06-13
Language of the case: Polish
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Poland

Summary — Judgment of the Court (Seventh Chamber), 13 June 2018 Harmonisation of fiscal legislation — Common system of value added tax – Supply of goods for consideration — Meaning — Transfer by a public limited company of a building to a shareholder as the counterpart to the buy-back of its shares — Included — Condition – Immovable asset used in the economic activity of the limited company (Council Directive 2006/112, Art. 2(1)(a)) Article 2(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the transfer by a limited company to one of its shareholders of the ownership of immovable property, made, as is the one at issue in the main proceedings, as consideration for the buy-back, by that limited company, under a mechanism for the redemption of shares provided for in national legislation, of shares held in its share capital by that shareholder, constitutes a supply of goods for consideration subject to value added tax provided that that immovable property is used in the economic activity of that limited company. (see para. 46, operative part)