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SVInfo
- Referral date: 05-06-2014
- Show case reference
- Opinion date: 30-06-2015
- Ruling date: 29-09-2015
- AG: JÄÄSKINEN
References in this case
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8.9.2014 |
EN |
Official Journal of the European Union |
C 303/16 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 5 June 2014 — Gmina Wrocław v Minister Finansów
(Case C-276/14)
2014/C 303/20
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Gmina Wrocław
Respondent: Minister Finansów
Question referred
In the light of Article 4(2), in conjunction with Article 5(3), of the Treaty on European Union, may an organisational entity of a municipality (a local government body in Poland) be regarded as a taxable person for purposes of VAT when it engages in activities other than as a public authority within the meaning of Article 13 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) notwithstanding the fact that it does not satisfy the criterion of autonomy (independence) set out in Article 9(1) of that directive?
(1) OJ 2006 L 347, p. 1.