Ruling

Abstract

[...] O R D E R The Nejvyšší správní soud (the Supreme Administrative Court, Czech Republic) has ruled [...] in the case of the applicant: B2 Energy s.r.o., [...] v. the defendant: Odvolací finanční ředitelství (The Appellate Tax Directorate) [...] with respect to an action challenging the defendant’s decision of 21 November 2019, [...] in proceedings concerning the applicant’s administrative complaint on a point of law challenging a judgment of the Městský soud v Praze (Prague City Court, Czech Republic) of 18 August 2021, ref. no 14 Af 4/2020-48, A s f o l l o w s : I. The following question is hereby s u b m i t t e d to the Court of Justice of the European Union for a preliminary ruling: Must Article 138(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax be interpreted in accordance with the judgment of the Court of Justice of the European Union of 9 December 2021 in Case C-154/20, Kemwater ProChemie, EU:C:2021:989, such that the