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Document 62019CB0108
Case C-108/19: Order of the Court (Tenth chamber) of 14 January 2021 (request for a preliminary ruling from the Curtea de Apel Bucaresti — Romania) — Krakvet sp. z o.o. sp.k. v Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Fiscală pentru Contribuabili Nerezidenţi (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 33 — Determination of the place where taxable transactions are carried out — Supply of goods with transport — Supply of goods dispatched or transported by or on behalf of the supplier — Sale through a website — Contract for the carriage of goods concluded by the buyer with a company suggested by the supplier)
Case C-108/19: Order of the Court (Tenth chamber) of 14 January 2021 (request for a preliminary ruling from the Curtea de Apel Bucaresti — Romania) — Krakvet sp. z o.o. sp.k. v Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Fiscală pentru Contribuabili Nerezidenţi (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 33 — Determination of the place where taxable transactions are carried out — Supply of goods with transport — Supply of goods dispatched or transported by or on behalf of the supplier — Sale through a website — Contract for the carriage of goods concluded by the buyer with a company suggested by the supplier)
Case C-108/19: Order of the Court (Tenth chamber) of 14 January 2021 (request for a preliminary ruling from the Curtea de Apel Bucaresti — Romania) — Krakvet sp. z o.o. sp.k. v Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Fiscală pentru Contribuabili Nerezidenţi (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 33 — Determination of the place where taxable transactions are carried out — Supply of goods with transport — Supply of goods dispatched or transported by or on behalf of the supplier — Sale through a website — Contract for the carriage of goods concluded by the buyer with a company suggested by the supplier)
OJ C 138, 19.4.2021, p. 13–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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19.4.2021 |
EN |
Official Journal of the European Union |
C 138/13 |
Order of the Court (Tenth chamber) of 14 January 2021 (request for a preliminary ruling from the Curtea de Apel Bucaresti — Romania) — Krakvet sp. z o.o. sp.k. v Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Fiscală pentru Contribuabili Nerezidenţi
(Case C-108/19) (1)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 33 - Determination of the place where taxable transactions are carried out - Supply of goods with transport - Supply of goods dispatched or transported by or on behalf of the supplier - Sale through a website - Contract for the carriage of goods concluded by the buyer with a company suggested by the supplier)
(2021/C 138/16)
Language of the case: Romanian
Referring court
Curtea de Apel Bucureşti
Parties to the main proceedings
Applicant: Krakvet sp. z o.o. sp.k.
Defendants: Direcţia Generală Regională a Finanţelor Publice Bucureşti, Administraţia Fiscală pentru Contribuabili Nerezidenţi
Operative part of the order
Article 33 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, as regards goods sold through a website by a supplier established in a Member State to buyers located in another Member State, when, for the purposes of delivering those goods, those buyers, in accordance with the dispatching options offered by the supplier, choose a company suggested by that website with which they conclude a contract separate from the one which bounds them to that supplier for the purchase of those goods, the latter must be regarded as transported ‘by or on behalf of the supplier’, within the meaning of Article 33, where the role of that supplier is predominant in terms of initiating and organising the essential stages of the transport of those goods, which it is for the referring court to ascertain, taking account of all the relevant circumstances of the dispute in the main proceedings.