Judgment of the Supreme Administrative Court in a bench of 7 judges concerning VAT on intra-Community acquisition of motor fuels (file reference number I FSK 206/18)
The Supreme Administrative Court composed of seven judges, by the judgment of March 28, 2022, dismissed the cassation appeal of the Director of the National Tax Information against the judgment of the Provincial Administrative Court in Łódź of October 19, 2017, file ref. no. I SA / Łd 716/17 repealing the interpretation of the Director of the National Tax Information regarding tax on goods and services.
The Supreme Administrative Court ruled that the judgment under appeal, despite partially erroneous reasoning, complies with the law. In the opinion of the Supreme Administrative Court , the interpretation of the concept of “motor fuels”, the intra-Community acquisition of which, under the other conditions, was covered by the obligation laid down in Art. 103 paragraph 5a of the Act of March 11, 2004 on tax on goods and services (Journal of Laws of 2021, item 685) has no significant significance in the light of the judgment of the Court of Justice of the European Union of September 9, 2021 in the case C -855/19, which assessed the entire regulation contained in this provision of the Value Added Tax Act as violating Art. 69, 206 and 273 of Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax.