Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 September 2022 — Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. j.

(Case C-606/22)

(2023/C 7/17)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Dyrektor Izby Administracji Skarbowej w Bydgoszczy

Respondent: B. sp. j.

Question referred

Must Articles 1(2) and 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) and the principles of neutrality, proportionality and equal treatment be interpreted as precluding a practice on the part of the national tax authorities, in so far as that practice does not allow — on the grounds of lack of a domestic legal basis and unjust enrichment — an adjustment of the VAT taxable amount and output tax if sales of goods and services to consumers at an inflated rate of VAT were registered using a cash register and evidenced by cash register receipts rather than by VAT invoices, with the price (gross sales value) remaining unchanged as a result of that adjustment?

(1)  OJ 2006 L 347, p. 1, as amended.