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Case T-646/24, MS KLJUČAROVCI: Request for a preliminary ruling from Upravno sodišče Republike Slovenije (Slovenia) made on 28 November 2024 – MS KLJUČAROVCI, d. o. o. – in liquidation v Republika Slovenija
ECLI:EU:UNKNOWN:62024TN0646
62024TN0646
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Official Journal of the European Union
C series
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C/2025/1113
(Case T-646/24, MS KLJUČAROVCI)
(C/2025/1113)
Language of the case: Slovenian
Referring court
Parties to the main proceedings
Applicant: MS KLJUČAROVCI, d.o.o. – in liquidation
Defendant: Republika Slovenija
Questions referred
1.Must Article 141(c) of the VAT Directive, (1) on which, in accordance with Articles 42 and 197 thereof, the non-application of the first paragraph of Article 41 depends, be interpreted as meaning that the condition laid down in that provision is satisfied when the goods in question are supplied (that is, made available in terms of possession or ownership) under a single transport operation to the customer of the person acquiring the goods (and not to the third person in the transaction chain), which is registered for VAT purposes in the same Member State as the third person in the transaction chain?
2.In order to satisfy the condition laid down in article 141(c) of the VAT Directive, is the fact that the person claiming simplification for triangular transactions is aware of the subsequent supply relevant? Depending on the answer given to the two aforementioned questions, the Upravno sodišče refers the third question, namely:
3.In the circumstances arising in the present case, must the first paragraph of Article 41 of the VAT Directive be interpreted as meaning that VAT may be paid in the State of identification of the taxable person who is second in the transaction chain (in Slovenia), bearing in mind that, in that context, that taxable amount is not reduced in accordance with the second paragraph of Article 41 of that Directive when it is established that the taxable person knew or should have known that he was participating in transactions amounting to an abuse of the VAT system?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
ELI: http://data.europa.eu/eli/C/2025/1113/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Slovenian