CELEX: 62018CN0235
Language: en
Date: 2018-03-28 00:00:00
Title: Case C-235/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Vega International Car Transport and Logistic — Trading GmbH

201806150351954872018/C 231/172352018CJC23120180702EN01ENINFO_JUDICIAL20180328141411Case C-235/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Vega International Car Transport and Logistic — Trading GmbH
 ---documentbreak--- C2312018EN1410120180328EN0017141141Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Vega International Car Transport and Logistic — Trading GmbH
   (Case C-235/18)2018/C 231/17Language 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 (now the Dyrektor Izby Administracji Skarbowej w Warszawie)
   
      Question referred
   
   Does the concept referred to in Article 135(1)(b) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (
         1
      ) include transactions consisting in the provision of fuel cards and in negotiating, financing and accounting for the purchase of fuel using those cards, or can such complex transactions be considered to be chain transactions the primary purpose of which is the supply of fuel?
   (
         1
      )	OJ 2006 L 347, p. 1.