CELEX: C2007/096/38
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-168/06: Order of the Court (Sixth Chamber) of 6 March 2007 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyny w Łodzi (Regional Administrative Court, Łódź) — Ceramika Paradyż sp.z oo v Dyrektor Izby Skarbowej w Łodzi (Article 104(3), first subparagraph, of the Rules of Procedure — First and Sixth VAT Directives — Facts pre-dating the accession of the Republic of Poland to the European Union — Jurisdiction of the Court)

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 96/22
            
         Order of the Court (Sixth Chamber) of 6 March 2007 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyny w Łodzi (Regional Administrative Court, Łódź) — Ceramika Paradyż sp.z oo v Dyrektor Izby Skarbowej w Łodzi
   (Case C-168/06) (1)
   
   (Article 104(3), first subparagraph, of the Rules of Procedure - First and Sixth VAT Directives - Facts pre-dating the accession of the Republic of Poland to the European Union - Jurisdiction of the Court)
   (2007/C 96/38)
   Language of the case: Polish
   Referring court
   Wojewódzki Sąd Administracyny w Łodzi
   Parties
   
      Applicant: Ceramika Paradyż sp.z oo
   
      Defendant: Dyrektor Izby Skarbowej w Łodzi
   Re:
   Reference for a preliminary ruling — Wojewódzki Sąd Administracyny w Łodzi (Poland) — Interpretation of 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 (OJ 1967 L 71, p. 1301), and Articles 2, 10(1)(a), 10(2) and 27(1) of Directive 77/388/EEC: 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 (OJ 1977 L 145, p. 1) — National legislation providing for the imposition of an additional tax in cases where irregularities are found in the return submitted by the taxable person
   Operative part of the order
   The Court of Justice of the European Communities has no jurisdiction to reply to the questions referred by the Wojewódzki Sąd Administracyny w Łodzi.
   
      (1)  OJ C 143, 17.6.2006.