CELEX: 62019CA0855
Language: en
Date: 2021-09-09 00:00:00
Title: Case C-855/19: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 69 — Chargeability of VAT — Intra-Community acquisition of motor fuels — Obligation to make early payment of VAT — Article 206 — Concept of ‘interim payments’ — Article 273 — Correct collection of VAT and prevention of evasion — Discretion of the Member States)

15.11.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 462/10
            
         
      Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy
      (Case C-855/19) (1)
      
      (Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 69 - Chargeability of VAT - Intra-Community acquisition of motor fuels - Obligation to make early payment of VAT - Article 206 - Concept of ‘interim payments’ - Article 273 - Correct collection of VAT and prevention of evasion - Discretion of the Member States)
      (2021/C 462/08)
      Language of the case: Polish
      
         Referring court
      
      Naczelny Sąd Administracyjny
      
         Parties to the main proceedings
      
      
         Applicant: G. Sp. z o.o.
      
         Defendant: Dyrektor Izby Administracji Skarbowej w Bydgoszczy
      
         Operative part of the judgment
      
      Articles 69, 206 and 273 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 precluding a provision of national law which imposes an obligation to pay value added tax (VAT) on the intra-Community acquisition of motor fuels before that VAT becomes chargeable, within the meaning of Article 69 of Directive 2006/112.
      
         (1)  OJ C 61, 24.2.2020.