Case C-165/11: Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovakia) — Daňové riaditeľstvo Slovenskej republiky v Profitube spol. s r.o. (Sixth VAT Directive — Applicability — Community customs code — Goods from a non-member State placed under the customs warehousing procedure in the territory of a Member State — Processing of the goods under inward processing arrangements in the form of a system of suspension — Goods sold and placed once again under the customs warehousing procedure — Goods kept in the same customs warehouse during all the transactions — Supply of goods effected for consideration in national territory — Chargeable event for VAT)
Date: 2012-11-08
Institutions: Court of Justice
Subjects: VAT, application of EU law, customs regulations, customs warehouse, import (EU), interpretation of the law, section, steel, tax collection








C_2013009EN.01001201.xml










12.1.2013   


EN


Official Journal of the European Union


C 9/12





Judgment of the Court (First Chamber) of 8 November 2012 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovakia) — Daňové riaditeľstvo Slovenskej republiky v Profitube spol. s r.o.
(Case C-165/11) (1)

(Sixth VAT Directive - Applicability - Community customs code - Goods from a non-member State placed under the customs warehousing procedure in the territory of a Member State - Processing of the goods under inward processing arrangements in the form of a system of suspension - Goods sold and placed once again under the customs warehousing procedure - Goods kept in the same customs warehouse during all the transactions - Supply of goods effected for consideration in national territory - Chargeable event for VAT)
2013/C 9/17
Language of the case: Slovak

Referring court

Najvyšší súd Slovenskej republiky

Parties to the main proceedings


Applicant: Daňové riaditeľstvo Slovenskej republiky

Defendant: Profitube spol. s r.o.

Re:

Reference for a preliminary ruling — Najvyšší súd Slovenskej republiky — Interpretation of Arts 3(3), 37(2), 79, 84, 98, 114 and 166 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), Arts 2, 3, 5(1), 7, 10, 16 and 33a of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) and Article 1, point 7 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ 1993 L 253, p. 1) — Goods placed after their importation from a non-member State in a public customs warehouse of the Member State, to be subsequently processed in that customs warehouse under the inward processing system in the form of the suspension system and finally passed on, without release into free circulation, by the processor in the same warehouse to another company of the same Member State and again placed under the customs warehouse system — Applicability of the VAT system — Meaning of delivery of goods for consideration in national territory — Meaning of abuse of rights — Steel rolls processed into steel sections

Operative part of the judgment

Where goods from a non-member State have been placed under the customs warehousing procedure in a Member State, and have then been processed under inward processing arrangements in the form of a system of suspension and subsequently sold and placed once again under the customs warehousing procedure, remaining throughout all those transactions in the same customs warehouse situated in the territory of that Member State, the sale of such goods is subject to value added tax under Article 2(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 2004/66/EC of 26 April 2004, unless the said Member State has made use of the facility opened to it to exempt that sale from the tax under Article 16(1) of that directive, which it is for the national court to verify.


(1)  OJ C 194, 2.7.2011.