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Document 62011CN0557
Case C-557/11: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland) lodged on 4 November 2011 — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie
Case C-557/11: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland) lodged on 4 November 2011 — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie
Case C-557/11: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland) lodged on 4 November 2011 — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie
OJ C 25, 28.1.2012, p. 33–34
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
28.1.2012 |
EN |
Official Journal of the European Union |
C 25/33 |
Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland) lodged on 4 November 2011 — Maria Kozak v Dyrektor Izby Skarbowej w Lublinie
(Case C-557/11)
(2012/C 25/63)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Maria Kozak
Respondent: Dyrektor Izby Skarbowej w Lublinie (Director of the Tax Chamber, Lublin)
Question referred
Where an in-house transport service is supplied by a travel agent within the framework of an all-inclusive price which is charged to a tourist for a tourist service supplied to him that is taxed under Articles 306 to 310 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) which lay down a special VAT scheme for travel agents, is that in-house transport service taxable — as a necessary element for the supply of that tourist service — at the standard rate of tax applicable to tourist services, or at the reduced rate of tax applicable to passenger transport services under Article 98 of that directive, in conjunction with point 5 of Annex III thereto?