15.1.2011

Official Journal of the European Union

C 13/5

(Case C-84/09) (<span class="super">1</span>)

(VAT - Directive 2006/112/EC - Article 2, first paragraph of Article 20 and Article 138(1) - Intra-Community acquisition of a new sailing boat - Immediate use of the goods purchased in the Member State of acquisition or in another Member State before transporting it to its final destination - Time-limit within which transport of goods to place of destination commences - Maximum duration of transport - Relevant point in time for determining whether a means of transport is new for the purposes of taxation thereof)

2011/C 13/08

Language of the case: Swedish

Referring court

Parties to the main proceedings

Applicant: X

Defendant: Skatteverket

Re:

Reference for a preliminary ruling — Regeringsrätten — Interpretation of Articles 2, 20 and 138 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Purchase of a new sailing boat in Member State A by an individual who is resident in Member State B for the purpose of its immediate private use by the individual in Member State A or in other Member States for a certain period before the sailing boat is transported to its final destination in Member State B — Period within which the transport of the goods to the place of destination must begin — Maximum duration of that transport — Relevant time at which to decide on whether a means of transport is new for the purposes of taxation

Operative part of the judgment

1.The first paragraph of Article 20 and Article 138(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, are to be interpreted as meaning that the classification of a transaction as an intra-Community supply or acquisition cannot be made contingent on the observance of any time period during which the transport of the goods in question from the Member State of supply to the Member State of destination must be commenced or completed. In the specific case of the acquisition of a new means of transport within the meaning of Article 2(1)(b)(ii) of that directive, the determination of the intra-Community nature of the transaction must be made through an overall assessment of all the objective circumstances and the purchaser’s intentions, provided that it is supported by objective evidence which make it possible to identify the Member State in which final use of the goods concerned is envisaged.

2.The assessment of whether a means of transport which is the subject-matter of an intra-Community acquisition is new within the meaning of Article 2(2)(b) of Directive 2006/112 must be made at the time of the supply of the goods in question by the vendor to the purchaser.

(<span class="super">1</span>) OJ C 90, 18.04.2009.