- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-421/17: Judgment of the Court (Seventh Chamber) of 13 June 2018 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — SZEF Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Scope — Taxable transactions — Supply of goods for consideration — Transfer, by a public limited company of a building to a shareholder as the counterpart to the buy-back of its shares)
ECLI:EU:UNKNOWN:62017CA0421
62017CA0421
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Case C-421/17) (*1)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: SZEF Krajowej Administracji Skarbowej
Defendant: Polfarmex Spółka Akcyjna w Kutnie
Operative part of the judgment
Article 2(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the transfer by a limited company to one of its shareholders of the ownership of immovable property, made, as is the one at issue in the main proceedings, as consideration for the buy-back, by that limited company, under a mechanism for the redemption of shares provided for in national legislation, of shares held in its share capital by that shareholder, constitutes a supply of goods for consideration subject to VAT provided that that immovable property is used in the economic activity of that limited company.
* Language of the case: Polish.
(1) OJ C 357, 23.10.2017.
* * *