Court of Justice of the European Union · Judgment
C‑160/11Bawaria Motors sp. z o.o. v Minister Finansów
- Decided
- 2012-07-19
- ECLI
- ECLI:EU:C:2012:492
- CELEX
- 62011CJ0160
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Directive 2006/112/EC — VAT — Article 136 — Exemptions — Articles 313 to 315 — Special margin scheme — Supply of second-hand vehicles by a taxable dealer — Vehicles previously supplied exempt from VAT to a taxable dealer by another taxable person which had a right of partial deduction of input tax.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act