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SVInfo
- Referral date: 16-09-2016
- Show case reference
- Ruling date: 09-11-2017
- AG: Bot
References in this case
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23.1.2017 |
EN |
Official Journal of the European Union |
C 22/2 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 September 2016 — AZ v Minister Finansów
(Case C-499/16)
(2017/C 022/03)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
AZ, Minister Finansów
Question referred
Does the fact of making the rate of taxation for pastry goods and cakes depend solely on the criterion of the ‘use-by date’ and the ‘best-before date’, as in the case of those goods in Article 41(2) of the Ustawa o podatku od towarów i usług (Law on tax on goods and services) of 11 March [2004] (Dziennik Ustaw of 2011, No 177, item 1054, as amended), in conjunction with Heading 32 of Annex 3 to that law, infringe the principle of VAT neutrality and the prohibition of unequal treatment of goods within the meaning of Article 98(1) and (2) 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.