# C_2022284EN.01001501.xml

| 25.7.2022 | EN | Official Journal of the European Union | C 284/15 |
| --- | --- | --- | --- |

25.7.2022

EN

Official Journal of the European Union

C 284/15

---

Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 1 March 2022 — YD v Dyrektor Krajowej informacji Skarbowej

(Case C-146/22)

(2022/C 284/16)

Language of the case: Polish

Referring court

Wojewódzki Sąd Administracyjny we Wrocławiu

Parties to the main proceedings

Applicant: YD

Respondent: Dyrektor Krajowej informacji Skarbowej

Questions referred

| 1. | Do Articles 2(1)(a) and (c), 14(1), 24(1), 98(1), (2) and (3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11 December 2006, p. 1; ‘the VAT Directive’), (1) read in conjunction with Article 6(1) and (2) of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast; OJ L 7, 23 March 2011, p. 1) (2) and with points 1 and 12a of Annex III to that directive, the fourth and seventh recitals in the preamble to the VAT Directive, the principle of sincere cooperation, the principle of fiscal neutrality, the principle of fiscal legality and the principle of legal certainty preclude national legislation, such as that applicable in the present case, which provides for a reduced rate of VAT of 5 % for food products including beverages containing milk, with reference to CN 2202, from excluding from that rate food products, including beverages containing milk, which are classified as food and beverage service activities on the basis of the Polish statistical classification (PKWiU 56), and applying to such goods (their supply or services) the reduced VAT rate of 8 % if the average consumer, when purchasing such goods or services, treats them as meeting the same need? |
| --- | --- |

1.

Do Articles 2(1)(a) and (c), 14(1), 24(1), 98(1), (2) and (3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11 December 2006, p. 1; ‘the VAT Directive’), (1) read in conjunction with Article 6(1) and (2) of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast; OJ L 7, 23 March 2011, p. 1) (2) and with points 1 and 12a of Annex III to that directive, the fourth and seventh recitals in the preamble to the VAT Directive, the principle of sincere cooperation, the principle of fiscal neutrality, the principle of fiscal legality and the principle of legal certainty preclude national legislation, such as that applicable in the present case, which provides for a reduced rate of VAT of 5 % for food products including beverages containing milk, with reference to CN 2202, from excluding from that rate food products, including beverages containing milk, which are classified as food and beverage service activities on the basis of the Polish statistical classification (PKWiU 56), and applying to such goods (their supply or services) the reduced VAT rate of 8 % if the average consumer, when purchasing such goods or services, treats them as meeting the same need?

| 2. | Is an administrative practice which results in the application of two different reduced rates of VAT to goods with the same objective characteristics and properties depending on whether services consisting in the preparation and serving of such goods are involved, thus excluding such goods on subjective rather than objective grounds, consistent with the principles of fiscal neutrality and legal certainty? |
| --- | --- |

2.

Is an administrative practice which results in the application of two different reduced rates of VAT to goods with the same objective characteristics and properties depending on whether services consisting in the preparation and serving of such goods are involved, thus excluding such goods on subjective rather than objective grounds, consistent with the principles of fiscal neutrality and legal certainty?

---

(1)  OJ 2006 L 347, p. 1.

(2)  OJ 2011 L 77, p. 1.

---