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Document 62011CN0224

    Case C-224/11: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland), lodged on 13 May 2011 — BGŻ Leasing Sp. z o. o. v Dyrektor Izby Skarbowej w Warszawie

    IO C 219, 23.7.2011, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Date of document:
    13/05/2011
    Date lodged:
    13/05/2011
    Author:
    An Chúirt Bhreithiúnais
    Form:
    Faisnéis bhreithiúnach
    Authentic language:
    Polainnis
    Type of procedure:
    Tarchur le haghaidh réamhrialú
    Link
    Select all documents mentioning this document
    Case affecting:
    • request for interpretation 32006L0112 airteagal 2 P1
    Link

    23.7.2011   

    EN

    Official Journal of the European Union

    C 219/8

    Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland), lodged on 13 May 2011 — BGŻ Leasing Sp. z o. o. v Dyrektor Izby Skarbowej w Warszawie

    (Case C-224/11)

    2011/C 219/11

    Language of the case: Polish

    Referring court

    Naczelny Sąd Administracyjny

    Parties to the main proceedings

    Applicant and appellant: BGŻ Leasing Sp. z o. o.

    Defendant and respondent: Dyrektor Izby Skarbowej w Warszawie

    Questions referred

    (a)

    Must Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that the service providing insurance for a leased item and the leasing service are to be treated as separate services or as one single, comprehensive, composite leasing service?

    (b)

    If the answer to the first question is that the service providing insurance for a leased item and the leasing service are to be treated as separate services, must Article 135(1)(a) of Directive 2006/112, in conjunction with Article 28 thereof, be interpreted as meaning that the service providing insurance for a leased item is to be exempt in the case where the lessor insures that item and charges the costs of that insurance to the lessee?

    (1)  OJ 2006 L 347, p. 1.

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