Case T-646/24, MS KLJUČAROVCI: Judgment of the General Court (Chamber giving preliminary rulings) of 3 December 2025 (request for a preliminary ruling from the Upravno sodišče – Slovenia) – MS KLJUČAROVCI, d.o.o., in liquidation v Republika Slovenija (Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of VAT – Articles 41 and 42 of Directive 2006/112/EC – Place of an intra-Community acquisition of goods – Article 141(c) of Directive 2006/112 – Triangular transaction – Simplification measure – Chain of supplies comprising four operators identified in three different Member States – Taxable person who is or should have been aware of transactions constituting an abuse of the VAT system)
Date: 2025-12-03
Institutions: General Court
Subjects: VAT, acquisition of property, commercial transaction, intra-EU trade, intra-EU transport, supply, supply chain, tax evasion, tax law, taxpayer








C_202600645EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/645


9.2.2026






Judgment of the General Court (Chamber giving preliminary rulings) of 3 December 2025 (request for a preliminary ruling from the Upravno sodišče – Slovenia) – MS KLJUČAROVCI, d.o.o., in liquidation v Republika Slovenija


(Case T-646/24,
                (1)
MS KLJUČAROVCI)

(Reference for a preliminary ruling - Harmonisation of fiscal legislation - Common system of VAT - Articles 41 and 42 of Directive 2006/112/EC - Place of an intra-Community acquisition of goods - Article 141(c) of Directive 2006/112 - Triangular transaction - Simplification measure - Chain of supplies comprising four operators identified in three different Member States - Taxable person who is or should have been aware of transactions constituting an abuse of the VAT system)
(C/2026/645)
Language of the case: Slovenian

Referring court

Upravno sodišče Republike Slovenije

Parties to the main proceedings


Applicant: MS KLJUČAROVCI, d.o.o., in liquidation

Defendant: Republika Slovenija

Operative part of the judgment







1.


Article 141(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010,
must be interpreted as meaning that the fact that the goods supplied in the context of a triangular transaction are not physically transported to the person for whom the subsequent supply is carried out, but to his or her customer, to whom that person resells them and who is identified for value added tax (VAT) purposes in the same Member State as the reseller, does not preclude the condition laid down in that provision from being regarded as satisfied.










2.


Article 141(c) of Directive 2006/112, as amended by Directive 2010/45,
must be interpreted as meaning that the fact that the operator benefiting from the simplification measure provided for in respect of triangular transactions is aware that the goods concerned are not physically transported to the person for whom the subsequent supply is carried out, but to the customer of that person, to whom that person resells the goods and who is identified for VAT purposes in the same Member State as the reseller, has no bearing on the compliance with the condition laid down in that provision.










3.


Articles 41 and 42 of Directive 2006/112, as amended by Directive 2010/45,
must be interpreted as meaning that it is for the authorities and the courts of the Member State which issued the VAT identification number under which a person acquiring the goods who is a taxable person for VAT purposes made an intra-Community acquisition of goods to refuse that person acquiring the goods the benefit of the scheme provided for in Articles 42 and 141 of that directive and the reduction of the taxable amount provided for in the second paragraph of Article 41 of that directive, if it is established that that person acquiring the goods knew or should have known that, by the transaction relied on to justify the application of that scheme, he or she was participating in VAT fraud committed in the context of a chain of supplies.






(1)  
            OJ C, C/2025/1113, 24.2.2025.


ELI: http://data.europa.eu/eli/C/2026/645/oj
ISSN 1977-091X (electronic edition)