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European Union
Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (C-421/17)
Consideration of the question referred
39

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

Judgment of 13 Jun 2018law://eu/cjeu/2017/c-421-17/para_39@2026-11-11

39It follows that Article 9 of that directive assigns a very wide scope to VAT (see, to that effect, judgment of 29 October 2015, Saudaçor, C‑174/14, EU:C:2015:733, paragraph 31 and the case-law cited).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-421/17 · ECLI:EU:C:2018:432
Decided: 13 Jun 2018
Procedure: Preliminary reference · referred by the Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland)
Applicant: SZEF Krajowej Administracji Skarbowej
Defendant: Polfarmex Spółka Akcyjna w Kutnie
Rapporteur: C. Toader
Advocate General: M. Campos Sánchez-Bordona
Bench: 3 judges
A. Rosas, C. Toader, A. Prechal
Language: Polish
Official: CURIA · EUR-Lex 62017CJ0421

Topics

Value added tax

History · 1 version

13 Jun 2018Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 4: Dyrektor Krajowej Informacji Skarbowej v J.S (C-182/23); W.G. v Dyrektor Izby Skarbowej w L (C-697/20)2 provisions; J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach (C-703/19); IO v Inspecteur van de rijksbelastingdienst (C-420/18)
Cites 12: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Dixons Retail plc v Commissioners for Her Majesty’s Revenue and Customs (C-494/12); Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie (C-308/16); Finanzamt Uelzen v Dieter Armbrecht (C-291/92); Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública (C-174/14)2 provisions; Minister Finansów v Posnania Investment SA (C-36/16); Gmina Wrocław v Minister Finansów (C-72/13); Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise (C-48/97); Wellcome Trust Ltd v Commissioners of Customs and Excise (C-155/94); Kretztechnik AG v Finanzamt Linz (C-465/03); J.J. Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financiën (C-326/11); Her Majesty’s Commissioners of Revenue and Customs v Paul Newey (C-653/11)