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
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2021:222 |
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Judgment
ECLI:EU:C:2021:714 |
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