W. (Exportation a l'insu de l'assujetti) (VAT - Supply of goods dispatched or transported to a destination outside the European Union - Judgment)

REQUEST for a preliminary ruling under Article 267 TFEU from the Wojewódzki Sąd Administracyjny w Warszawie (Regional Administrative Court, Warsaw, Poland), made by decision of 12 July 2024, received at the Court on 17 September 2024, in the proceedings

composed of N. Jääskinen, President of the Chamber, A. Arabadjiev (Rapporteur) and M. Condinanzi, Judges,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

This request for a preliminary ruling concerns the interpretation of Article 146(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) ('the VAT Directive').

The request has been made in proceedings between W. sp. z o.o. ('company W') and the Dyrektor Izby Administracji Skarbowej w W. (Director of the Tax Administration Chamber in W., Poland) concerning a refusal to exempt from value added tax (VAT) exports of goods outside the territory of the European Union carried out in 2017 and 2018.