Asunto C-401/18: Sentencia del Tribunal de Justicia (Sala Cuarta) de 23 de abril de 2020 (petición de decisión prejudicial planteada por el Krajský soud v Praze — República Checa) — Herst s.r.o. / Odvolací finanční ředitelství [Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 2, apartado 1, letra b) — Adquisición intracomunitaria de bienes — Artículo 20 — Obtención del poder de disposición de un bien como propietario — Operaciones de compra y de reventa en cadena de bienes con un transporte intracomunitario único — Posibilidad de adoptar decisiones que puedan afectar a la situación jurídica del bien — Imputación del transporte — Transporte en régimen suspensivo de impuestos especiales — Efecto en el tiempo de las sentencias interpretativas]
Section | Serie C |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
13.7.2020 ES Diario Oficial de la Unión Europea C 230/3
1) El artículo 20 de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe interpretarse en el sentido de que el sujeto pasivo que efectúa un transporte intracomunitario único de bienes en régimen suspensivo de impuestos especiales, con la intención de adquirirlos para su actividad económica una vez despachados a libre práctica en el Estado miembro de destino, obtiene el poder de disponer de dichos bienes como propietario, en el sentido de dicha disposición, siempre que tenga la posibilidad de tomar decisiones que puedan afectar a la situación jurídica de los bienes, entre ellas, en particular, la decisión de venderlos. La circunstancia de que el sujeto pasivo tuviera desde un principio la intención de adquirir dichos bienes para su actividad económica una vez despachados a libre práctica en el Estado miembro de destino constituye una circunstancia que...
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