9.7.2011

Official Journal of the European Union

C 204/13

(Case C-160/11)

2011/C 204/25

Language of the case: Polish

Referring court

Parties to the main proceedings

Appellants: Bawaria Motors Spółka z o.o., Minister Finansów

Question referred

Are the provisions of Articles 313(1) and 314 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (‘Directive 2006/112’), in conjunction with Articles 136 and 315 thereof, to be interpreted as permitting the application of the special ‘margin’ scheme for taxable dealers in relation to supplies of second-hand goods also where they resell the purchased passenger vehicles and other motor vehicles to which the tax exemption for the supply of passenger vehicles and other vehicles by taxable persons who only have a partial right to deduct input tax on the purchase thereof, as laid down in Article 86(3) of the Ustawa o podatku od towarów i usług (Law on the tax on goods and services) of 11 March 2004 (Dziennik Ustaw No 54, item 535, as amended; hereinafter: ‘Law on VAT’), was applied pursuant to the Polish national provisions laid down in Paragraph 13(1)(5) of the Decree of the Minister for Finance of 28 November 2008 on the implementation of certain provisions of the Law on the tax on goods and services (Dziennik Ustaw No 212, item 1336, as amended), where those passenger vehicles and motor vehicles were second-hand goods within the meaning of Article 43(2) of the Law on VAT and Article 311(1)(1) of Directive 2006/112?

(1) OJ 2006 L 347 p. 1.

Language of the case: Polish

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