Reference for a preliminary ruling from the Regeringsrätten (Sweden) lodged on 26 February 2009 - X v Skatteverket

(Case C-84/09)

Language of the case: Swedish

Referring court

Regeringsrätten

Parties to the main proceedings

Applicant: X

Defendant: Skatteverket

Questions referred

Are Articles 138 and 20 of Council Directive [2006/112/EC] on the common system of value added tax ¹ to be interpreted as meaning that the transport out of the territory of the State of origin must begin within a certain period of time for the sale to be exempt from tax and for there to be an intra-Community acquisition?

Similarly, are those Articles to be interpreted as meaning that the transport must end in the country of destination within a certain period of time for the sale to be exempt from tax and for there to be an intra-Community acquisition?

Would the answers to questions 1 and 2 be affected if that which is acquired is a new means of transport and the person acquiring the goods is an individual who intends ultimately to use the means of transport in a particular Member State?

In connection with an intra-Community acquisition, at which time must the assessment be made as to whether a means of transport is new in accordance with Article 2(2)(b) of Council Directive [2006/112/EC] on the common system of value added tax?

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¹ - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1)