CELEX: 62018CA0235
Language: en
Date: 2019-05-15 00:00:00
Title: Case C-235/18: Judgment of the Court (Eighth Chamber) of 15 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Vega International Car Transport and Logistic — Trading GmbH v Dyrektor Izby Skarbowej w Warszawie (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(b) — Supply of goods — Exemptions for other activities — Granting and negotiation of credit — Fuel cards)

29.7.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 255/14
            
         
      Judgment of the Court (Eighth Chamber) of 15 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Vega International Car Transport and Logistic — Trading GmbH v Dyrektor Izby Skarbowej w Warszawie
      (Case C-235/18) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 135(1)(b) - Supply of goods - Exemptions for other activities - Granting and negotiation of credit - Fuel cards)
      (2019/C 255/17)
      Language of the case: Polish
      
         Referring court
      
      Naczelny Sąd Administracyjny
      
         Parties to the main proceedings
      
      
         Appellant: Vega International Car Transport and Logistic — Trading GmbH
      
         Other party to the proceedings: Dyrektor Izby Skarbowej w Warszawie
      
         Operative part of the judgment
      
      Article 135(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in circumstances such as those of the case in the main proceedings, the provision of fuel cards by a parent company to its subsidiaries, enabling those subsidiaries to refuel the vehicles they transport, may be classified as a service granting credit which is exempt from value added tax as referred to in that provision.
      
         (1)  OJ C 231, 2.7.2018.