VATupdate

ECJ C-696/20Dyrektor Izby Skarbowej w W. vs. PL (Questions): Acquisition already taxed due to incorrect designation in chain transaction

Date lodged: 21 December 2020
Referring court: Naczelny Sąd Administracyjny (Poland)
Date of the decision to refer: 30 June 2020

Article 41
Without prejudice to Article 40, the place of an intra-Community acquisition of
goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory
of the Member State which issued the VAT identification number under which the
person acquiring the goods made the acquisition, unless the person acquiring the
goods establishes that VAT has been applied to that acquisition in accordance
with Article 40.
If VAT is applied to the acquisition in accordance with the first paragraph and
subsequently applied, pursuant to Article 40, to the acquisition in the Member
State in which dispatch or transport of the goods ends, the taxable amount shall be
reduced accordingly in the Member State which issued the VAT identification
number under which the person acquiring the goods made the acquisition

Do Article 41 of Council Directive 2006/112/EC of 28 November 2006 on the
common system of value added tax […] and the principles of proportionality
and neutrality preclude the application, in a situation such as that at issue in
the main proceedings, of a national provision such as Article 25(2) of the
ustawa z dnia 11 marca 2004 r. o [Or. 2] podatku od towarów i usług (Law of
11 March 2004 on Value Added Tax) […] to an intra-Community acquisition
of goods by a taxable person
– if that acquisition has already been taxed in the territory of the
Member State in which dispatch ends, by the persons acquiring the goods
from that taxable person
– where it has been established that the taxable person’s actions did not
involve any tax fraud, but that they were the result of an incorrect
designation of supplies in chain transactions and that that taxable person’s
Polish VAT identification number was provided for the purposes of a
domestic rather than an intra-Community supply?

Source: Curia

 

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