do-me/EUR-LEX huggingface dataset:
Case C-197/25, A.: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 11 March 2025 – A. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Zielonej Górze
Date: 2025-03-11
Institutions: Court of Justice
Subjects: firm governed by commercial law, indirect tax, profit, tax law, tax on capital, taxpayer








C_202503265EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/3265


24.6.2025






Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 11 March 2025 – A. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Zielonej Górze


(Case C-197/25, A.)

(C/2025/3265)
Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings


Appellant: A. sp. z o.o.

Respondent: Dyrektor Izby Administracji Skarbowej w Zielonej Górze

Question referred

Must Article 9 of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital, (1) which allows a Member State to choose not to recognise entities operating for profit referred to in Article 2(2) of the directive, such as general partnerships, as capital companies be interpreted to mean that that Member State is also free to choose whether or not to levy capital duty on such entities?


(1)  
            OJ 2008 L 46, p. 11.


ELI: http://data.europa.eu/eli/C/2025/3265/oj
ISSN 1977-091X (electronic edition)