Court of Justice 5 September 2018, C-422/17 (Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie.)

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European Union · · · 05-09-2018

OPINION OF ADVOCATE GENERAL BOBEK delivered on 5 September 2018 ( 1 ) Case C‑422/17 Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie (Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland)) (Reference for a preliminary ruling — Value added tax (VAT) — Payments on account — Chargeable event — Special scheme for

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