Judgment;Summary — ECLI:EU:C:2019:349
Date: 2019-05-02
Language of the case: Polish
Court formation: Eighth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Poland

Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Grupa Lotos S.A. (Case C-225/18) Language of the case: Polish Referring court Naczelny Sąd Administracyjny Parties to the main proceedings Applicant: Grupa Lotos S.A. Defendant: Minister Finansów Question referred Are Article 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 and the principles of neutrality and proportionality contrary to a provision such as that in Article 88(1)(4) of the Law of 11 March 2004 on tax on goods and services (Dz. U. 2011, No 177, item 1054, as amended; currently Dz. U. of 2017, item 1221, as amended), under which a reduction or refund of input VAT does not apply to acquisitions by a taxable person of overnight accommodation and catering services, with the exception of the purchase of ready meals prepared for passengers by taxable persons providing passenger transport services, even where these provisions were introduced into the law on the basis of Article 17(6) of the Sixth Council Directive 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 ____________ 1 OJ 2006 L 347, p. 1. 2 OJ 1977 L 145, p. 1.