If the buyer of goods exports them to a country outside the European Union instead of to an EU country, does the Polish seller lose the right to 0% VAT? This question will be answered by the Court of Justice of the EU.
Questions to ECJ:
- 1. Whether Article Should Article 146(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ EU:C:2006:117, 11 December 2006, No. L 347, p. 1; hereinafter referred to as “Directive 2006/112/EC”) be interpreted as meaning that a supply of goods declared by the taxable person (supplier) as an intra-Community supply of goods should be regarded as an export supply in a situation where the purchaser exported the goods not to the territory of another Member State, but outside the territory of the European Union?
- 2. For the purpose of applying the exemption referred to in Article 146(1)(b) of the Council Directive 2006/112/EC of 11 December 2006 on the common system of value added tax (OJ EU:C:2006:117, 11.12.2006, p. 1; hereinafter referred to as “Directive 2006/112/EC”), the supply of goods declared by the taxable person (supplier) as an intra-Community supply of goods should be regarded as an export supply in a situation where the purchaser exported the goods not to the territory of another Member State, but outside the territory of the European Union?
- 3. For the purpose of applying the exemption referred to in Article 146(1)(b) of Directive 2006/112/EC, in the situation indicated in the first question, is it relevant that the purchaser of the goods exported them outside the territory of the Union not in agreement with the taxpayer (supplier) and on the basis of their common arrangements, but on the basis of an independent decision and without the knowledge of the taxpayer (supplier)? 3. Is it relevant for the application of the exemption referred to in Article 146(1)(b) of Directive 2006/112/EC, in the situation indicated in the first question, that the export of the goods outside the territory of the Union results from the findings of the tax authorities based on customs documents, and the content of the transport documents held by the taxpayer (supplier) is inconsistent with those findings?
Sources
- Gazeta Prawna
- gov.pl (decision court) – III SA/Wa 1231/24 – Resolution of the Voivevodship Administrative Court in Warsaw
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
