Judgment of the Court (Tenth Chamber) of 17 October 2019.#Unitel Sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 146 – Export exemptions – Concept of “delivery of goods” – Article 131 – Conditions set by the Member States – Principle of proportionality – Principle of fiscal neutrality – Evidence – Fraud – State practice member consisting of refusing the right to exemption when the purchaser of the exported goods is not identified.#Case C-653/18.

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Official record CELEX 62018CJ0653_SUM from European Union at Court of Justice of the European Union. Dated 17 October 2019. Status: decided.

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• Arrêt de la Cour (dixième chambre) du 17 octobre 2019.#Unitel Sp. z o.o. contre Dyrektor Izby Skarbowej w Warszawie.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 146 – Exonérations à l’exportation – Notion de “livraison de biens” – Article 131 – Conditions fixées par les États membres – Principe de proportionnalité – Principe de neutralité fiscale – Preuves – Fraude – Pratique d’un État membre consistant à refuser le droit à exonération lorsque l’acquéreur des biens exportés n’est pas identifié.#Affaire C-653/18.

  judgment · FR · 17 October 2019

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