Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 March 2023 — Dyrektor Krajowej Informacji Skarbowej v J.S.

(Case C-182/23, Makowit (1))

(2023/C 252/16)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: Dyrektor Krajowej Informacji Skarbowej

Defendant: J.S.

Question referred

Do the provisions of Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (2) in conjunction with Article 14(2)(a) thereof, allow a farmer who is liable to pay VAT under general rules and who transfers the ownership of a plot of land to the State Treasury under an expropriation procedure in exchange for compensation related to the change of its intended use for non-agricultural purposes to be regarded as a taxpayer obliged to pay VAT on that compensation due solely to the fact that the plot was earlier used for agricultural activities subject to VAT?

(1)  A fictitious name has been given to this case which does not correspond to the actual name of any of the parties to the proceedings.

(2)  OJ 2006 L 347, p. 1.