26.1.2008   

EN

Official Journal of the European Union

C 22/30

1.

Do the first and second paragraphs of Article 2 of First Council Directive 67/227/EEC (1) of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes, in conjunction with Articles 2, 10(1)(a) and 10(2) of Sixth Council Directive 77/388/EEC (2) 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, rule out the possibility of imposing an obligation on a taxable person for the purpose of tax on goods and services to pay an additional tax liability within the terms of Article 109(5) and (6) of the Ustawa o Podatku od Towarów i Usług (Law on the tax on goods and services) of 11 March 2004 (Dz. U. No 54, pos 535 with amendments) in the event that it is established that the taxable person for the purpose of tax on goods and services indicated in the tax declaration submitted an amount of the tax difference to be repaid or the input tax to be repaid which is greater than the amount due?

2.

Can ‘special measures’ within the terms of Article 27(1) of the 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, consist, having regard to their character and purpose, in the possibility of imposing on a taxable person for the purpose of tax on goods and services an additional tax liability fixed by a decision of the tax authority where it is established that the taxable person has declared an overstated amount of the tax difference to be repaid or an overstated amount of input tax to be repaid?

3.

Does the power provided for by Article 33 of the 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, encompass the right to introduce the additional tax liability laid down in Article 109(5) and (6) of the Ustawa o Podatku od Towarów i Usług of 11 March 2004 (Dz. U. No 54, pos 535 with amendments)?