62023CJ0241_SUM
Case C‑241/23
P. sp. z o.o.
v
Dyrektor Izby Administracji Skarbowej w Warszawie
(Request for a preliminary rulingfrom the Naczelny Sąd Administracyjny)
Judgment of the Court (Seventh Chamber) of 8 May 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/CE – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value – Issue value)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable amount – Supply of goods and services – Contribution of property in exchange for shares – Taxable amount determined by the issue value of those shares – Whether permissible – Condition – Parties who have agreed on that value as consideration for the contribution
(Council Directive 2006/112, Art. 73)
(see paragraphs 27, 28, 32, 40, operative part)
See the text of the decision.