# C_2006143EN.01002402.xml

| 17.6.2006 | EN | Official Journal of the European Union | C 143/24 |
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17.6.2006

EN

Official Journal of the European Union

C 143/24

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Reference for a preliminary ruling from the Wojewódzki Sąd Administracyny w Łodzi (Regional Administrative Court, Łódź) lodged on 29 March 2006 — Ceramika Paradyż sp.z oo v Dyrektor Izby Skarbowej w Łodzi

(Case C-168/06)

(2006/C 143/44)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyny w Łodzi

Parties to the main proceedings

Applicant: Ceramika Paradyż sp.z oo

Applicant:

Defendant: Dyrektor Izby Skarbowej w Łodzi

Defendant:

Questions referred

| 1. | Does the second paragraph of Article 2 of First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (1), in conjunction with Articles 2, 10(1)(a) and 10(2) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (2), rule out the possibility of Member States imposing an obligation on a taxable person for VAT purposes to pay an additional tax liability equivalent to 30 % of the amount of the understatement of tax liability or 30 % of the amount of the overstatement by the taxable person in respect of the tax difference to be repaid or the input tax to be repaid or of the overstatement of the excess of the input tax over that due, to be carried over to the following accounting period, in the event that it is established that the taxable person for VAT purposes:






  (a) | indicated in the tax declaration submitted an amount of tax liability which is less than the amount due, or |
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1.

Does the second paragraph of Article 2 of First Council Directive 67/227/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes (1), in conjunction with Articles 2, 10(1)(a) and 10(2) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (2), rule out the possibility of Member States imposing an obligation on a taxable person for VAT purposes to pay an additional tax liability equivalent to 30 % of the amount of the understatement of tax liability or 30 % of the amount of the overstatement by the taxable person in respect of the tax difference to be repaid or the input tax to be repaid or of the overstatement of the excess of the input tax over that due, to be carried over to the following accounting period, in the event that it is established that the taxable person for VAT purposes:

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(a)

indicated in the tax declaration submitted an amount of tax liability which is less than the amount due, or

| (b) | indicated in the tax declaration an amount of the tax difference to be repaid or the input tax to be repaid which is greater than the amount due, or |
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(b)

indicated in the tax declaration an amount of the tax difference to be repaid or the input tax to be repaid which is greater than the amount due, or

| (c) | indicated in the tax declaration a difference between the amount of input tax and the amount of tax due, to be carried over to the following month, or |
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(c)

indicated in the tax declaration a difference between the amount of input tax and the amount of tax due, to be carried over to the following month, or

| (d) | included in the tax declaration and received an amount of tax difference to be repaid or an amount of input tax to be repaid and should have indicated the amount of tax liability to be paid to the tax office, or |
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(d)

included in the tax declaration and received an amount of tax difference to be repaid or an amount of input tax to be repaid and should have indicated the amount of tax liability to be paid to the tax office, or

| (e) | failed to submit a tax declaration or to pay the amount of the tax liability? |
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(e)

failed to submit a tax declaration or to pay the amount of the tax liability?

| 2. | Can ‘special measures’ within the terms of Article 27(1) of the Sixth Council Directive consist, having regard to their character and purpose, in the possibility of imposing on a taxable person for VAT purposes an additional tax liability fixed by a decision of the tax authority where it is objectively established that the taxable person has declared an understated amount of tax liability or an overstated amount of the tax difference to be repaid or an overstated amount of input tax to be repaid? |
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2.

Can ‘special measures’ within the terms of Article 27(1) of the Sixth Council Directive consist, having regard to their character and purpose, in the possibility of imposing on a taxable person for VAT purposes an additional tax liability fixed by a decision of the tax authority where it is objectively established that the taxable person has declared an understated amount of tax liability or an overstated amount of the tax difference to be repaid or an overstated amount of input tax to be repaid?

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(1)  OJ 71, 14.4.1967, p. 1301.

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(2)  OJ L 145, 13.6.1977, p. 1.

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