CELEX: 62010CN0181
Language: en
Date: 2010-04-09 00:00:00
Title: Case C-181/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie

3.7.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 179/17
            
         Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 April 2010 — Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie
   (Case C-181/10)
   2010/C 179/29
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicants: Emilian Kuć and Halina Jeziorska-Kuć
   
      Defendant: Dyrektor Izby Skarbowej w Warszawie
   
      Questions referred
   
   
               1.
            
            
               Is a flat-rate farmer within the meaning of Article 295(1)(3) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) … who sells plots of land used for his agricultural activity which are designated in a municipality’s urban management plan for residential and service development and were purchased as agricultural land (VAT-free) covered by Article 16 of that directive, which regards the application of business assets for the taxable person’s private use or for purposes other than those of his business as a supply of goods for consideration only where the tax on those assets was wholly or partly deductible?
            
         
               2.
            
            
               Must a flat-rate farmer within the meaning of Article 295(1)(3) of Directive 2006/112/EC who sells plots of land previously used for his agricultural activity which are designated in a municipality’s urban management plan for residential and service development and were purchased as agricultural land (VAT-free) be regarded as a taxable person who is required to account for VAT on that sale under the general rules?
            
         
      (1)  OJ 2006 L 347, p. 1.