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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 Skarpa Travel sp. z o.o. w Krakowie

(Case C-422/17)

(2017/C 357/04)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Szef Krajowej Administracji Skarbowej

Respondent: Skarpa Travel sp. z o.o. w Krakowie

Questions referred

1.

Must Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that tax becomes chargeable on payments on account received by a taxable person supplying tourist services, which are taxed under the special scheme for travel agents provided for in Articles 306 to 310 of Directive 2006/112/EC, at the time defined in Article 65 of Directive 2006/112/EC?

2.

If the answer to the first question is in the affirmative, must Article 65 of Directive 2006/112/EC be interpreted as meaning that, for taxation purposes, a payment on account received by a taxable person supplying tourist services, taxed under the special scheme for travel agents provided for in Articles 306 to 310 of Directive 2006/112/EC, is reduced by the cost referred to in Article 308 of Directive 2006/112/EC actually incurred by the taxable person up to the time when he receives the payment on account?

(1)  OJ 2006 L 347, p. 1.