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22.9.2012   

EN

Official Journal of the European Union

C 287/21

Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 2 July 2012 — Minister of Finance v MDDP Sp. z o.o., Akademia Biznesu, Sp. komandytowa

(Case C-319/12)

2012/C 287/38

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: Minister of Finance

Defendant: MDDP Sp. z o.o., Akademia Biznesu, Sp. komandytowa

Questions referred

1.

Should point (i) of Article 132(1), Article 133 and Article 134 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) as amended, ‘Directive 2006/112’, be interpreted as precluding exemption from value added tax of educational services provided for commercial purposes by bodies not governed by public law which follows from Article 43(1)(1) of the Ustawa z dnia 11 marca 2004 r. o podatku od towarów und usług (Law of 11 March 2004 on taxation of goods and services) (Dz. U. No 54, 535, as amended) in conjunction with Item 7 of Annex 4 to that Law, in the version in force in 2010?

2.

If the answer to the first question is in the affirmative, does this mean that due to the incompatibility of the exemption with the provisions of Directive 2006/112, Article 168 of the directive grants taxpayers both the right to apply the tax exemption and to deduct input VAT?

(1)  OJ 2006 L 347, p. 1.