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Case C-709/22, Syndyk Masy Upadłości A: Judgment of the Court (Seventh Chamber) of 12 September 2024 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu – Poland) – Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account)
ECLI:EU:UNKNOWN:62022CA0709
62022CA0709
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Official Journal of the European Union
C series
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C/2024/6224
28.10.2024
(Case C-709/22, (1) Syndyk Masy Upadłości A)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 273 and 395 - Implementing Decision (EU) 2019/310 - Fight against VAT fraud - Split payment mechanism - VAT account of an insolvent taxable person - Transfer at the request of the insolvency administrator of funds deposited on the VAT account)
(C/2024/6224)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Syndyk Masy Upadłości A
Defendant: Dyrektor Izby Administracji Skarbowej we Wrocławiu
Interested party: Rzecznik Małych i Średnich Przedsiębiorców
Operative part of the judgment
Articles 273 and 395 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and Council Implementing Decision (EU) 2019/310 of 18 February 2019 authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC on the common system of value added tax,
must be interpreted as not precluding national legislation which provides that the amount of value added tax (VAT) deposited on a separate VAT account, which a supplier has with a banking institution, may be used only for limited purposes, namely, in particular, the payment of the VAT due to the tax authority or the payment of VAT on invoices received from suppliers of goods or services.
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ELI: http://data.europa.eu/eli/C/2024/6224/oj
ISSN 1977-091X (electronic edition)
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(*1)
Language of the case: Polish.