Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 11 June 2024 – L. s.c. v Dyrektor Krajowej Informacji Skarbowej

(Case C-405/24, L.)

(C/2024/5302)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: L. s.c.

Respondent: Dyrektor Krajowej Informacji Skarbowej

Question referred

Must the provisions of Article 143(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) […] and Article 1 of Directive 2006/79 of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (2) […] in the context of recital (3) of Directive 2006/79 and Article 25 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (3) […] be interpreted as being contrary to a regulation such as Article 52(1) of the ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług (Law of 11 March 2004 on Value Added Tax) (Dz. U 2018, item 2174, as amended), according to which the importation of goods placed in a consignment sent from the territory of a third country by an individual and intended for an individual residing in the territory of a Member State of the European Union other than the territory of the country where the importation takes place is not exempt from VAT?

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(1)   OJ 2006 L 347, p. 1.

(2)   OJ 2006 L 286, p. 15.

(3)   OJ 2009 L 324, p. 23.