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Document 62019CN0703
Case C-703/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 September 2019 — J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach
Case C-703/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 September 2019 — J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach
Case C-703/19: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 September 2019 — J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach
OJ C 27, 27.1.2020, p. 14–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
27.1.2020 |
EN |
Official Journal of the European Union |
C 27/14 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 24 September 2019 — J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach
(Case C-703/19)
(2020/C 27/18)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: J.K.
Respondent: Dyrektor Izby Administracji Skarbowej w Katowicach
Questions referred
1. |
Does the concept of a ‘restaurant service’ to which a reduced rate of VAT applies (Article 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) read in conjunction with point (12a) of Annex III thereto and with Article 6 of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax, (2) cover the sale of prepared dishes under conditions such as those in the main proceedings, that is to say, in a situation where:
|
2. |
Is the way in which the dishes are prepared, consisting in, in particular, the heating of certain semi-finished products and the composing of prepared dishes from semi-finished products, relevant to answering the first question? |
3. |
In order to answer the first question, is it sufficient that the customer is potentially able to use the infrastructure offered or is it also necessary to establish that, for the average customer, this element constitutes an essential part of the service provided? |
(1) OJ 2006 L 347, p. 1, as amended.