Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 11 February 2013 — Gmina Wrocław v Minister Finansów

(Case C-72/13)

2013/C 141/23

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Gmina Wrocław

Respondent: Minister Finansów

Question referred

Do the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) preclude the imposition of VAT on the activities of a municipality consisting in the sale or the contribution to commercial companies of property, including immovable property, acquired by operation of law or without consideration, in particular by inheritance or gift?

(1)  OJ 2006 L 347, p. 1.