CELEX: 62009CN0084
Language: en
Date: 2009-02-26 00:00:00
Title: Case C-84/09: Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 26 February 2009 — X v Skatteverket

18.4.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 90/19
            
         Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 26 February 2009 — X v Skatteverket
   (Case C-84/09)
   2009/C 90/30
   Language of the case: Swedish
   
      Referring court
   
   Regeringsrätten
   
      Parties to the main proceedings
   
   
      Applicant: X
   
      Defendant: Skatteverket
   
      Questions referred
   
   
               1.
            
            
               Are Articles 138 and 20 of Council Directive [2006/112/EC] on the common system of value added tax (1) to be interpreted as meaning that the transport out of the territory of the State of origin must begin within a certain period of time for the sale to be exempt from tax and for there to be an intra-Community acquisition?
            
         
               2.
            
            
               Similarly, are those Articles to be interpreted as meaning that the transport must end in the country of destination within a certain period of time for the sale to be exempt from tax and for there to be an intra-Community acquisition?
            
         
               3.
            
            
               Would the answers to questions 1 and 2 be affected if that which is acquired is a new means of transport and the person acquiring the goods is an individual who intends ultimately to use the means of transport in a particular Member State?
            
         
               4.
            
            
               In connection with an intra-Community acquisition, at which time must the assessment be made as to whether a means of transport is new in accordance with Article 2(2)(b) of Council Directive [2006/112/EC] on the common system of value added tax?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1)