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21.9.2013 |
EN |
Official Journal of the European Union |
C 274/5 |
Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie (Poland) lodged on 27 June 2013 — Drukarnia Multipress sp. z o. o. v Minister for Finance
(Case C-357/13)
2013/C 274/09
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny w Krakowie
Parties to the main proceedings
Applicant: Drukarnia Multipress sp. z o. o.
Defendant: Minister for Finance
Questions referred
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1. |
Should Article 2(1)(b) and (c) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (1) (OJ L 46, 21.2.2008, p. 11) be interpreted to mean that a limited joint-stock partnership should be regarded as a capital company within the meaning of those provisions if it follows from the legal nature of that partnership that only part of its capital and partners are able to meet the requirements set out in Article 2(1)(b) and (c) of the Directive? |
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2. |
If the first question is answered in the negative, should Article 9 of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ L 46, 21.2.2008, p. 11), which allows a Member State to choose not to recognise the entities referred to in Article 2(2) of the Directive as capital companies, be interpreted to mean that the said Member State is also free to choose whether or not to levy capital duty on such entities? |