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Case C-696/20: Judgment of the Court (Sixth Chamber) of 7 July 2022 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — B. v Dyrektor Izby Skarbowej w. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 41 — Intra-Community acquisition of goods — Place — Chain of successive transactions — Incorrect classification of some of the transactions — Principles of proportionality and fiscal neutrality)
ECLI:EU:UNKNOWN:62020CA0696
62020CA0696
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Official Journal of the European Union
C 318/4
(Case C-696/20) (1)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 41 - Intra-Community acquisition of goods - Place - Chain of successive transactions - Incorrect classification of some of the transactions - Principles of proportionality and fiscal neutrality)
(2022/C 318/05)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant on a point of law: B.
Respondent in the appeal on a point of law: Dyrektor Izby Skarbowej w.
Operative part of the judgment
Article 41 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax is to be interpreted as not precluding legislation of a Member State under which an intra-Community acquisition of goods is regarded as having been made in the territory of that Member State, where that acquisition, which constitutes the first stage of a chain of successive transactions, was wrongly classified as a domestic transaction by the taxable persons involved, which indicated for that purpose their value added tax (VAT) identification number allocated by that Member State, and VAT was applied to the subsequent transaction, which was wrongly classified as an intra-Community transaction, as an intra-Community acquisition of goods by the persons acquiring the goods in the Member State in which the transport of the goods ended. That provision, read in the light of the principles of proportionality and fiscal neutrality, nevertheless precludes such legislation of a Member State where the intra-Community acquisition of goods which is regarded as being realised within the territory of that Member State results from an intra-Community supply of goods which has not been treated as an exempt transaction in that Member State.
(1) OJ C 110, 29.3.2021.