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10.7.2017   

EN

Official Journal of the European Union

C 221/6

Request for a preliminary ruling from the Kúria (Hungary) lodged on 11 April 2017 — Ntp. Nagyszénás Településszolgáltatási Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

(Case C-182/17)

(2017/C 221/08)

Language of the case: Hungarian

Referring court

Kúria

Parties to the main proceedings

Appellant: Ntp. Nagyszénás Településszolgáltatási Nonprofit Kft.

Respondent: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

Questions referred

1.

Does the concept of ‘bod[y] governed by public law’ in the first subparagraph of Article 13(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax include a commercial company which is 100 % owned by a municipality?

2.

If the answer to question 1 is in the affirmative, may it be considered that the commercial company acts as a public authority when performing tasks that are the responsibility of the municipality but that the latter delegates to that company?

3.

If the answer to either of the previous questions is in the negative, may it be considered that the amount paid by the municipality to the commercial company for performing the tasks constitutes consideration?

(1)  OJ 2006 L 347, p. 1.