Poland and European Union: preliminary ruling requested on whether sale effected by a trader who, with authorization, used the company name of that person to conceal its economic activity cannot be regarded as a supply of goods

May 3, 2013

On 22 January 2013, reference was made to the Court of Justice of the European Union (CJEU) by the Administrative Court of Lodz (Wojewódzki Sąd Administracyjny w Łodzi) in Marcin Jagiełło vs. Dyrektor Izby Skarbowej w Łodzi (C-33/13).

The referring court requested the CJEU to answer the following questions:

  1. Must Article 4(1) and (2) of the Sixth VAT Directive (77/388), in conjunction with Article 5(1) thereof, be interpreted as meaning that a sale effected by a trader who, with the authorization of another person, used the company name of that person to conceal its economic activity cannot be regarded as a supply of goods?
  2. Must Article 17 of the Sixth VAT Directive be interpreted as meaning that tax cannot be deducted from an invoice issued by a person who merely acted as a front for the sale of goods effected by another trader, without it being demonstrated that the acquirer was aware, or on the basis of objective factors could have foreseen, that the transaction in which he was participating was connected with fraud or other irregularities committed by the issuer of the invoice or a trader working with him?

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