Accept Refuse

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Document 62016CN0036

Case C-36/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Posnania Investment SA

OJ C 145, 25.4.2016, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

25.4.2016   

EN

Official Journal of the European Union

C 145/17


Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Posnania Investment SA

(Case C-36/16)

(2016/C 145/21)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Minister Finansów

Respondent: Posnania Investment SA

Question referred

Does the transfer of ownership of land (tangible property) by a person taxable for VAT purposes to: (a) the State Treasury — in settlement of tax arrears in respect of taxes constituting State budget revenues; or (b) a municipality, district or regional authority — in settlement of tax arrears in respect of taxes constituting their budget revenues, resulting in the discharge of tax liabilities, constitute a transaction that is subject to tax (supply of goods for consideration) within the meaning of Article 2(1)(a) and Article 14(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (1)


(1)  OJ 2006 L 347, p. 1.


Top