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SVInfo
- Referral date: 16-09-2016
- Show case reference
- Ruling date: 20-12-2017
- AG: Campos Sánchez-Bordona
References in this case
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23.1.2017 |
EN |
Official Journal of the European Union |
C 22/3 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 September 2016 — Caterpillar Financial Services Poland sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie
(Case C-500/16)
(2017/C 022/04)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Caterpillar Financial Services Poland sp. z o.o., Dyrektor Izby Skarbowej w Warszawie
Question referred
Having regard to the interpretation of the Court of Justice in its judgment of 17 January 2013 in Case C-224/11, BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie, do the principles of effectiveness, sincere cooperation and equivalence expressed in Article 4(3) of the Treaty on European Union, or any other principle laid down in EU law, preclude, in the field of value added tax, national legislation or a national practice which precludes the refund of overpayment resulting from the collection of VAT contrary to EU law where, as a result of the action of the national authorities, an individual was unable to exercise his or her rights until after the limitation period for the tax liability had expired?