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Case C-855/19: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 69 — Chargeability of VAT — Intra-Community acquisition of motor fuels — Obligation to make early payment of VAT — Article 206 — Concept of ‘interim payments’ — Article 273 — Correct collection of VAT and prevention of evasion — Discretion of the Member States)
ECLI:EU:UNKNOWN:62019CA0855
62019CA0855
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15.11.2021
Official Journal of the European Union
C 462/10
(Case C-855/19) (*)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 69 - Chargeability of VAT - Intra-Community acquisition of motor fuels - Obligation to make early payment of VAT - Article 206 - Concept of ‘interim payments’ - Article 273 - Correct collection of VAT and prevention of evasion - Discretion of the Member States)
(2021/C 462/08)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: G. Sp. z o.o.
Defendant: Dyrektor Izby Administracji Skarbowej w Bydgoszczy
Operative part of the judgment
Articles 69, 206 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as precluding a provision of national law which imposes an obligation to pay value added tax (VAT) on the intra-Community acquisition of motor fuels before that VAT becomes chargeable, within the meaning of Article 69 of Directive 2006/112.
(*)
Language of the case: Polish
ECLI:EU:C:2021:140