BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 22-12-2016
- Show case reference
- Opinion date: 22-02-2018
- Ruling date: 13-06-2018
- AG: Bobek
References in this case
- C-164/16 - Mercedes Benz Financial Services UK
- C-249/12 - Tulica and Plavo
- C-250/12 - Pavlo
- C-288/07 - Isle of Wight Council and Others
- C-320/88 - Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe
- C-36/16 - Posnania Investment
- C-53/09 - Loyalty Management UK and Baxi Group
- C-549/11 - Orfey Balgaria
Highlight in text
Go|
10.4.2017 |
EN |
Official Journal of the European Union |
C 112/15 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 December 2016 — Minister Finansów v Gmina Wrocław
(Case C-665/16)
(2017/C 112/23)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant in cassation: Minister Finansów
Respondent in the appeal in cassation: Gmina Wrocław
Questions referred
Does the transfer, pursuant to the law, of the ownership of immovable property owned by a municipality to the State Treasury in return for payment of compensation, in the case where, under the rules of national law, that immovable property continues to be managed by the mayor of the municipality, who is simultaneously the representative of the State Treasury and the executive body of the municipality, constitute a taxable transaction within the meaning of Article 14(2)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (1)
In answering that question, is it significant whether the compensation paid to the municipality consists of an actual payment or is a mere internal accounting transfer within the municipal budget?
(1) OJ 2006 L 347, p. 1.