Official Journal of the European Union

EN

C series

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C/2025/139

13.1.2025

(C/2025/139)

Language of the case: Polish

Referring court

Parties to the main proceedings

Applicant: W. sp. z o.o.

Defendant: Dyrektor Izby Administracji Skarbowej w W.

Questions referred

1.Should Article 146(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted to mean that a supply of goods declared by the taxable person (supplier) as an intra-Community supply of goods should be regarded as a supply for export in the event that the person acquiring the goods has exported them outside the European Union rather than to another Member State?

2.For the purpose of applying the exemption referred to in Article 146(1)(b) of Directive 2006/112/EC in the situation referred to in the first question, is it relevant if the person acquiring the goods has exported them outside the European Union in the absence of an agreement with the taxable person (supplier) or common arrangements with the latter, and instead on the basis of an independent decision and without the knowledge of the taxable person (supplier)?

3.For the purpose of applying the exemption referred to in Article 146(1)(b) of Directive 2006/112/EC in the situation referred to in the first question, is it relevant if the export of the goods outside the European Union results from the findings of the tax authorities based on customs documents, and the content of the transport documents held by the taxable person (supplier) is inconsistent with these findings?

(1) OJ 2006 L 347, p. 1.

ELI: http://data.europa.eu/eli/C/2025/139/oj

ISSN 1977-091X (electronic edition)

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