Supreme Administrative Court: The definition of motor fuels is irrelevant after the CJEU judgment

The interpretation of the concept of motor fuels, the intra-Community acquisition of which is subject to the obligation laid down in art. 103 paragraph 5a of the Value Added Tax Act, has no significant significance in the light of the judgment of the Court of Justice of the European Union in the case C-855/19. This is due to the judgment of the Supreme Administrative Court composed of 7 judges.

Source prawo.pl

See also ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – Judgment – Intra-EU acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions