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Document 62019CJ0855
Case C-855/19
C-855/19
Court of Justice
Status: In progress
C-855/19
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Fifth Chamber) of 9 September 2021. G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States. Case C-855/19.
- ECLI identifier
- ECLI:EU:C:2021:714
- Judge-Rapporteur
- Regan
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
09/09/2021
PROCEEDINGS
- Title
- Opinion of Advocate General Saugmandsgaard Øe delivered on 18 March 2021. G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy. Request for a preliminary ruling from the Naczelny Sąd Administracyjny. Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States. Case C-855/19.
- ECLI identifier
- ECLI:EU:C:2021:222
- Advocate General
- Saugmandsgaard Øe
18/03/2021
CASE BROUGHT
- Title
- Case C-855/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 November 2019 — G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy
24/02/2020