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Document 62022CN0108
Case C-108/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 February 2022 — C. Sp. z o.o. (currently in liquidation) v Dyrektor Krajowej Informacji Skarbowej
Case C-108/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 February 2022 — C. Sp. z o.o. (currently in liquidation) v Dyrektor Krajowej Informacji Skarbowej
Case C-108/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 February 2022 — C. Sp. z o.o. (currently in liquidation) v Dyrektor Krajowej Informacji Skarbowej
OJ C 284, 25.7.2022, p. 13–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
25.7.2022 |
EN |
Official Journal of the European Union |
C 284/13 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 February 2022 — C. Sp. z o.o. (currently in liquidation) v Dyrektor Krajowej Informacji Skarbowej
(Case C-108/22)
(2022/C 284/13)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: C. Sp. z o.o. (currently in liquidation)
Defendant: Dyrektor Krajowej Informacji Skarbowej
Question referred
Must Article 306 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as being applicable to a taxable person who is a hotel services consolidator and who purchases accommodation services and resells them to other economic operators, in cases where those transactions are not accompanied by any other ancillary services?