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SVInfo
- Referral date: 13-07-2017
- Show case reference
- Ruling date: 13-06-2018
- AG: Campos Sánchez-Bordona
References in this case
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23.10.2017 |
EN |
Official Journal of the European Union |
C 357/3 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 13 July 2017 — Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna, established in Kutno
(Case C-421/17)
(2017/C 357/03)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Szef Krajowej Administracji Skarbowej
Respondent: Polfarmex Spółka Akcyjna, established in Kutno
Question referred
Does the transfer by a public limited company of immovable property to a shareholder in connection with the redemption of its shares constitute a transaction that is subject to value added tax in accordance with Article 2(1)(a) 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.