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31.7.2010   

EN

Official Journal of the European Union

C 209/13

Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Republic of Poland), lodged on 3 May 2010 — Logstor ROR Polska Sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach

(Case C-212/10)

()

2010/C 209/20

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Gliwicach

Parties to the main proceedings

Applicant: Logstor ROR Polska Sp. z o.o.

Defendant: Dyrektor Izby Skarbowej w Katowicach

Question referred

Did Article 4(2) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, (1) as amended with effect from 17 June 1985 by Article 1(1) of Directive 85/303/EEC (2) of 10 June 1985, entitle a Member State to reintroduce, as from 1 January 2007, capital duty on a loan taken up by a capital company, if the creditor is entitled to a share in the profits of that company, in the case where the Member State had previously waived the charging of that duty as from the date of accession, that is to say, from 1 May 2004?

(1)  OJ, English Special Edition 1969 (II), p. 412.

(2)  Council Directive amending Directive 69/335/EEC concerning indirect taxes on the raising of capital (OJ 1985 L 156, pp. 23-24).