Available languages

Taxonomy tags

Info

References in this case

Share

Highlight in text

Go

19.10.2015   

EN

Official Journal of the European Union

C 346/6

Request for a preliminary ruling from the Trybunał Konstytucyjny (Poland) lodged on 20 July 2015 — Rzecznik Praw Obywatelskich (RPO)

(Case C-390/15)

(2015/C 346/06)

Language of the case: Polish

Referring court

Trybunał Konstytucyjny

Applicant in the main proceedings

Rzecznik Praw Obywatelskich (RPO)

Other parties to the proceedings: Marszałek Sejmu Rzeczypospolitej Polskiej, Prokurator Generalny

Questions referred

1.

Is point 6 of Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system on value added tax (1), in the version amended by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax (2), invalid on the ground that, during the legislative procedure, the essential formal requirement of consultation with the European Parliament was not complied with?

2.

Is Article 98(2) of Directive 2006/112/EC, referred to in Question 1, in conjunction with point 6 of Annex III to that directive, invalid on the ground that it infringes the principle of fiscal neutrality to the extent to which it excludes the application of reduced tax rates to books published in digital format and other electronic publications?

(1)  OJ 2006 L 347, p. 1.

(2)  OJ 2009 L 116, p. 18.