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Document 62010CN0372
Case C-372/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II (Republic of Poland), lodged on 26 July 2010 — Pak-Holdco Sp zoo v Dyrektor Izby Skarbowej w Poznaniu
Case C-372/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II (Republic of Poland), lodged on 26 July 2010 — Pak-Holdco Sp zoo v Dyrektor Izby Skarbowej w Poznaniu
Case C-372/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II (Republic of Poland), lodged on 26 July 2010 — Pak-Holdco Sp zoo v Dyrektor Izby Skarbowej w Poznaniu
OJ C 288, 23.10.2010, p. 20–21
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
23.10.2010 |
EN |
Official Journal of the European Union |
C 288/20 |
Reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II (Republic of Poland), lodged on 26 July 2010 — Pak-Holdco Sp zoo v Dyrektor Izby Skarbowej w Poznaniu
(Case C-372/10)
()
(2010/C 288/34)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II
Parties to the main proceedings
Appellant: Pak-Holdco Sp zoo
Respondent: Dyrektor Izby Skarbowej w Poznaniu
Questions referred
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1. |
In interpreting Article 7(1) of Directive 69/335/EEC, (1) must a national court take account of the provisions of amending directives, in particular Directives 73/79/EEC (2) and 73/80/EEC, (3) even though those directives were no longer in force when the Republic of Poland acceded to the European Union? |
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2. |
If the answer to Question 1 is in the negative, does the exclusion of the assets of a capital company from the amount on which capital duty is charged, as laid down in the first indent of Article 5(3) of Directive 69/335/EEC, concern only the assets of a capital company which has had an increase in capital? |
(1) OJ, English Special Edition 1969(II), p. 412.