Judgment of the Court (Tenth Chamber) of 17 October 2019
Unitel Sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie
Request for a preliminary ruling from the Naczelny Sąd Administracyjny
Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 146 — Exemptions on exportation — Concept of ‘supply of goods’ — Article 131 — Conditions laid down by the Member States — Principle of proportionality — Principle of fiscal neutrality — Evidence — Tax evasion — Practice of a Member State consisting in refusing the right to exemption where the person acquiring the goods exported is not identified
Case C-653/18
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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Judgment
ECLI:EU:C:2019:876 |
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National decision following the preliminary ruling
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