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
Language of the case: Polish
Appellant: Vega International Car Transport and Logistic — Trading GmbH
Other party to the proceedings: Dyrektor Izby Skarbowej w Warszawie (now the Dyrektor Izby Administracji Skarbowej w Warszawie)
Does the concept referred to in Article 135(1)(b) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) include transactions consisting in the provision of fuel cards and in negotiating, financing and accounting for the purchase of fuel using those cards, or can such complex transactions be considered to be chain transactions the primary purpose of which is the supply of fuel?
* Language of the case: Polish.
(1) OJ 2006 L 347, p. 1.