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Document 62015CN0605

Case C-605/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 November 2015 — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie

OJ C 90, 7.3.2016, p. 4–4 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

7.3.2016   

EN

Official Journal of the European Union

C 90/4

Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 November 2015 — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie

(Case C-605/15)

(2016/C 090/06)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Minister Finansów

Respondent: Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie

Questions referred

1.

Is a provision of national law concerning the exemption from VAT of independent groups of persons which does not lay down any criteria or procedures governing the fulfilment of the condition of distortion of competition compatible with Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) in conjunction with Article 131 of the VAT Directive, and also with the principles of effectiveness, of legal certainty and of the protection of legitimate expectations?

2.

What criteria should be applied in assessing whether the condition of distortion of competition laid down in Article 132(1)(f) of the VAT Directive is fulfilled?

3.

Is the answer to the second question above affected by the fact that the independent group of persons provides the services to members who fall within the jurisdiction of different Member States?

(1)  OJ 2006 L 347, p. 1.

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