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Document 62010CN0181
Case C-181/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie
Case C-181/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie
Case C-181/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie
SL C 179, 3.7.2010, p. 17–18
(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:
- 09/04/2010
- Date lodged:
- 09/04/2010
- Author:
- Sud
- Form:
- Pravosudna informacija
- Authentic language:
- poljski
- Type of procedure:
- Prethodno pitanje
- Link
- Select all documents mentioning this document
- Case affecting:
-
- request for interpretation 32006L0112 članak 16
- request for interpretation 32006L0112 članak 295.1
- Link
- EUROVOC descriptor:
|
3.7.2010 |
EN |
Official Journal of the European Union |
C 179/17 |
Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie
(Case C-181/10)
(2010/C 179/29)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicants: Emilian Kuć and Halina Jeziorska-Kuć
Defendant: Dyrektor Izby Skarbowej w Warszawie
Questions referred
|
1. |
Is a flat-rate farmer within the meaning of Article 295(1)(3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) … who sells plots of land used for his agricultural activity which are designated in a municipality’s urban management plan for residential and service development and were purchased as agricultural land (VAT-free) covered by Article 16 of that directive, which regards the application of business assets for the taxable person’s private use or for purposes other than those of his business as a supply of goods for consideration only where the tax on those assets was wholly or partly deductible? |
|
2. |
Must a flat-rate farmer within the meaning of Article 295(1)(3) of Directive 2006/112/EC who sells plots of land previously used for his agricultural activity which are designated in a municipality’s urban management plan for residential and service development and were purchased as agricultural land (VAT-free) be regarded as a taxable person who is required to account for VAT on that sale under the general rules? |
