Court of Justice of the European Union · EU
Judgment of the Court (Ninth Chamber) of 1 August 2025.#W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality.#Case C-602/24.
- Identifier
- CELEX 62024CJ0602
- Status
- decided
- Decided
- 1 August 2025
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62024CJ0602
- Source provider
- eurlex
- Retrieved
- 2026-08-27T07:08:10.447Z
Identifier
- CELEX: 62024CJ0602
Direct relationships
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