Court of Justice of the European Union · Judgment

C-421/17Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie

Decided: 2018-06-13
ECLI: ECLI:EU:C:2018:432
CELEX: 62017CJ0421
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) — Scope — Taxable transactions — Supply of goods for consideration — Transfer by a public limited company of a building to a shareholder as the counterpart to the buy-back of its shares.

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EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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