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SVInfo
- Referral date: 13-05-2011
- Show case reference
- Ruling date: 17-01-2013
- AG: Trstenjak
References in this case
- C-111/05 - Aktiebolaget NN
- C-118/11 - Eon Aset Menidjmunt
- C-240/99 - Skandia
- C-242/08 - Swiss Re Germany Holding
- C-259/10 - The Rank Group
- C-276/09 - Everything Everywhere
- C-349/96 - CPP
- C-392/11 - Field Fisher Waterhouse
- C-41/04 - Levob Verzekeringen and OV Bank
- C-425/06 - Part Service
- C-44/11 - Deutsche Bank
- C-464/10 - Henfling and Others
- C-497/09 - Bog and Others
- C-520/10 - Lebara
- C-8/01 - Taksatorringen
Highlight in text
Go|
23.7.2011 |
EN |
Official Journal of the European Union |
C 219/8 |
Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland), lodged on 13 May 2011 — BGŻ Leasing Sp. z o. o. v Dyrektor Izby Skarbowej w Warszawie
(Case C-224/11)
2011/C 219/11
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant and appellant: BGŻ Leasing Sp. z o. o.
Defendant and respondent: Dyrektor Izby Skarbowej w Warszawie
Questions referred
|
(a) |
Must Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that the service providing insurance for a leased item and the leasing service are to be treated as separate services or as one single, comprehensive, composite leasing service? |
|
(b) |
If the answer to the first question is that the service providing insurance for a leased item and the leasing service are to be treated as separate services, must Article 135(1)(a) of Directive 2006/112, in conjunction with Article 28 thereof, be interpreted as meaning that the service providing insurance for a leased item is to be exempt in the case where the lessor insures that item and charges the costs of that insurance to the lessee? |
(1) OJ 2006 L 347, p. 1.