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Court of Justice of the European Union · Judgment

C-307/16Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie

Decided
2018-02-28
ECLI
ECLI:EU:C:2018:124
CELEX
62016CJ0307
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Article 131 — Article 146(1)(b) — Article 147 — Exemptions on exportation — Article 273 — Legislation of a Member State making the benefit of the exemption subject to the attainment of a minimum level of turnover or the conclusion of an agreement with a person authorised to make VAT refunds to travellers.

Interprets

    EUR-LexThe Court

    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.

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