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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

OJ 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)

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?

(1)  OJ 2006 L 347, p. 1.

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