Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland), lodged on 13 October 2009 — Oasis East sp. z o.o. v Minister Finansów

(Case C-395/09)

2009/C 312/34

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Oasis East sp. z o.o.

Respondent: Minister Finansów

Question referred

Does Community law (in particular, Article 17(6) of Sixth Council Directive 77/388/EEC (1) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, now Article 176 of Council Directive 2006/112/EC (2) of 28 November 2006 on the common system of value added tax) entitle a Member State to apply national provisions which exclude the right of a taxable person to reduce the amount of tax due, or to receive a refund of the difference, in the case of the purchase of imported services in connection with which payment of the amount due is made directly or indirectly to a person having its place of residence, registered office or central management in one of the territories or countries referred to in national law as so-called ‘tax havens’, regard being had to the fact that such exclusion was applied in the Member State prior to its accession to the Community?

(1)  OJ 1977 L 145, p. 1.

(2)  OJ 2006 L 347, p. 1.