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Taxonomy tags

•  Taxable transactions - Taxable transactions - For a consideration

Info

• Referral date: 22-01-2016
• Show case reference
• Opinion date: 16-02-2017
• Ruling date: 11-05-2017
• AG: Kokott

References in this case

• C-438/13 - SC BCR Leasing IFN

• C-48/97 - Kuwait Petroleum

• C-494/12 - Dixons Retail

• C-559/13 - Grünewald

• C-653/11 - Newey

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EU tax law WEB Posnania Investment - C-36/16

Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Posnania Investment SA

(Case C-36/16)

(2016/C 145/21)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Minister Finansów

Respondent: Posnania Investment SA

Question referred

Does the transfer of ownership of land (tangible property) by a person taxable for VAT purposes to: (a) the State Treasury — in settlement of tax arrears in respect of taxes constituting State budget revenues; or (b) a municipality, district or regional authority — in settlement of tax arrears in respect of taxes constituting their budget revenues, resulting in the discharge of tax liabilities, constitute a transaction that is subject to tax (supply of goods for consideration) within the meaning of Article 2(1)(a) and Article 14(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (1)

(1)  OJ 2006 L 347, p. 1.