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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
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
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
SL 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:
- 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 2 P1
- Link
- EUROVOC descriptor:
|
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? |
