29.9.2012

Official Journal of the European Union

C 295/11

(Case C-160/11) (<span class="super">1</span>)

(Directive 2006/112/EC - VAT - Article 136 - Exemptions - Articles 313 to 315 - Special margin scheme - Supply of second-hand vehicles by a taxable dealer - Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax)

2012/C 295/18

Language of the case: Polish

Referring court

Parties to the main proceedings

Applicant: Bawaria Motors sp. z o.o.

Defendant: Minister Finansów

Re:

Reference for a preliminary ruling — Naczelny Sąd Administracyjny — Interpretation of Articles 136, 313(1), 314 and 315 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Special arrangements for taxable dealers — Sale of second-hand vehicles to a final consumer — Application of the margin scheme where the dealer purchased the vehicle exempt from tax from a person which itself benefited from a partial deduction of input tax

Operative part of the judgment

Articles 313(1) and 314 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Articles 136 and 315 of that directive must be interpreted as meaning that a taxable dealer is not eligible for the application of the margin scheme where it supplies motor vehicles considered to be second-hand goods, within the meaning of Article 311(1)(1) of that directive, which it has previously acquired exempt from VAT from another taxable person which had only a right of partial deduction of input VAT paid on the purchase price of those vehicles.

* Language of the case: Polish.

(1) OJ C 204, 9.7.2011.