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Document 62022CN0606
Case C-606/22: 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: 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: 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.
OJ C 7, 9.1.2023, p. 14–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
9.1.2023 |
EN |
Official Journal of the European Union |
C 7/14 |
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.