Back to EUR-Lex homepage

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search
You are here

Document C2007/283/36

Case C-426/07: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Białymstoku (Republic of Poland) lodged on 14 September 2007 — Dariusz Krawczyński v Dyrektor Izby Celnej w Białymstoku

OJ C 283, 24.11.2007, 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)

24.11.2007   

EN

Official Journal of the European Union

C 283/20

Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Białymstoku (Republic of Poland) lodged on 14 September 2007 — Dariusz Krawczyński v Dyrektor Izby Celnej w Białymstoku

(Case C-426/07)

(2007/C 283/36)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny w Białymstoku (Regional Administrative Court, Białystok)

Parties to the main proceedings

Applicant: Dariusz Krawczyński

Defendant: Dyrektor Izby Celnej w Białymstoku (Director of the Białystok Customs Chamber)

Questions referred

1.

Can excise duty introduced in a Member State of the European Community such as that provided for in the Polish Law of 23 January 2004 on Excise Duty (Dz. U No 29, heading 257, as subsequently amended), which is charged on any sale of passenger cars before their initial registration in national territory, be characterised as a form of unlawful turnover tax for the purposes of Article 33(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) (now Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in force since 1 January 2007)?

If the above question is to be answered in the negative:

2.

Is excise duty such as that at issue in these proceedings pending before the Wojewódzki Sąd Administracyjny w Białymstoku, which is charged on any sale of passenger cars before their initial registration in national territory, contrary to Article 90 EC — which prohibits discrimination and the protectionist application of a domestic tax system in favour of similar domestic products — where such duty is not charged on the sale of second hand cars previously registered in the Republic of Poland?
Top