Court of Justice of the European Union · Judgment

C-855/19G. Sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy

Decided: 2021-09-09
ECLI: ECLI:EU:C:2021:714
CELEX: 62019CJ0855
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 69 – Chargeability of VAT – Intra-Community acquisition of motor fuels – Obligation to make early payment of VAT – Article 206 – Concept of ‘interim payments’ – Article 273 – Correct collection of VAT and prevention of evasion – Discretion of the Member States.

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

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