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Document 62012CN0605
Case C-605/12: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 December 2012 — Welmory Sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku
Case C-605/12: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 December 2012 — Welmory Sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku
Case C-605/12: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 December 2012 — Welmory Sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku
OJ C 79, 16.3.2013, p. 8–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
16.3.2013 |
EN |
Official Journal of the European Union |
C 79/8 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 December 2012 — Welmory Sp. z o.o. v Dyrektor Izby Skarbowej w Gdańsku
(Case C-605/12)
2013/C 79/15
Language of the case: Polish
Requesting court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Welmory Sp. z o.o.
Respondent: Dyrektor Izby Skarbowej w Gdańsku
Question referred
For the purposes of the taxation of services supplied by company A, which is established in Poland, to company B, which is established in another Member State of the European Union, in circumstances where company B carries out its economic activity by making use of company A’s infrastructure, is the fixed establishment within the meaning of Article 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) situated in the place in which company A is established?