This document is an excerpt from the EUR-Lex website
Document 62016CN0307
Case C-307/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie
Case C-307/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie
Case C-307/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie
OJ C 335, 12.9.2016, p. 32–32
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 30/05/2016
- Date lodged:
- 30/05/2016
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Polish
- Type of procedure:
- Reference for a preliminary ruling
- Link
- Select all documents mentioning this document
- Case affecting:
-
- Submits a preliminary question about 32006L0112 article 131
- Submits a preliminary question about 32006L0112 article 146 paragraph 1 point (b)
- Submits a preliminary question about 32006L0112 article 147
- Submits a preliminary question about 32006L0112 article 273
- Link
- EUROVOC descriptor:
|
12.9.2016 |
EN |
Official Journal of the European Union |
C 335/32 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie
(Case C-307/16)
(2016/C 335/42)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: Stanisław Pieńkowski
Defendant: Dyrektor Izby Skarbowej w Lublinie
Question referred
Must Articles 146(1)(b), 147, 131 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as precluding national legislation which excludes application of the exemption to a taxable person who does not satisfy the condition relating to attainment of the relevant turnover ceiling for the previous tax year and who also has not concluded an agreement with a person authorised to refund tax to travellers?
