CELEX: 62011CA0160
Language: en
Date: 2012-07-19 00:00:00
Title: Case C-160/11: Judgment of the Court (Third Chamber) of 19 July 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Bawaria Motors sp. z o.o. v Minister Finansów (Directive 2006/112/EC — VAT — Article 136 — Exemptions — Articles 313 to 315 — Special margin scheme — Supply of second-hand vehicles by a taxable dealer — Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax)

29.9.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 295/11
            
         Judgment of the Court (Third Chamber) of 19 July 2012 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Bawaria Motors sp. z o.o. v Minister Finansów
   (Case C-160/11) (1)
   
   (Directive 2006/112/EC - VAT - Article 136 - Exemptions - Articles 313 to 315 - Special margin scheme - Supply of second-hand vehicles by a taxable dealer - Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax)
   2012/C 295/18
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Bawaria Motors sp. z o.o.
   
      Defendant: Minister Finansów
   
      Re:
   
   Reference for a preliminary ruling — Naczelny Sąd Administracyjny — Interpretation of Articles 136, 313(1), 314 and 315 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Special arrangements for taxable dealers — Sale of second-hand vehicles to a final consumer — Application of the margin scheme where the dealer purchased the vehicle exempt from tax from a person which itself benefited from a partial deduction of input tax
   
      Operative part of the judgment
   
   Articles 313(1) and 314 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Articles 136 and 315 of that directive must be interpreted as meaning that a taxable dealer is not eligible for the application of the margin scheme where it supplies motor vehicles considered to be second-hand goods, within the meaning of Article 311(1)(1) of that directive, which it has previously acquired exempt from VAT from another taxable person which had only a right of partial deduction of input VAT paid on the purchase price of those vehicles.
   
      (1)  OJ C 204, 9.7.2011.