CELEX: 62016CA0499
Language: en
Date: 2017-11-09 00:00:00
Title: Case C-499/16: Judgment of the Court (Sixth Chamber) of 9 November 2017 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — AZ v Minister Finansów (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Discretion of the Member States to apply a reduced rate to certain supplies of goods and services — Annexe III, point 1 — Foodstuffs — Pastry goods and cakes — Best-before date or use-by date — Principle of fiscal neutrality)

8.1.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 5/12
            
         Judgment of the Court (Sixth Chamber) of 9 November 2017 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — AZ v Minister Finansów
   (Case C-499/16) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 98 - Discretion of the Member States to apply a reduced rate to certain supplies of goods and services - Annexe III, point 1 - Foodstuffs - Pastry goods and cakes - Best-before date or use-by date - Principle of fiscal neutrality))
   (2018/C 005/16)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: AZ
   
      Defendant: Minister Finansów
   
      Operative part of the judgment
   
   Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it does not preclude — provided that the principle of fiscal neutrality is complied with, which is for the referring court to ascertain — national legislation, such as that at issue in the main proceedings, which makes the application of the reduced VAT rate to fresh pastry goods and cakes depend solely on the criterion of their ‘best-before date’ or their ‘use-by date’.
   
      (1)  OJ C 22, 23.1.2017.