CELEX: 62015CN0605
Language: en
Date: 2015-11-17 00:00:00
Title: Case C-605/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 November 2015 — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie

7.3.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 90/4
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 November 2015 — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie
   (Case C-605/15)
   (2016/C 090/06)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Minister Finansów
   
      Respondent: Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie
   
      Questions referred
   
   
               1.
            
            
               Is a provision of national law concerning the exemption from VAT of independent groups of persons which does not lay down any criteria or procedures governing the fulfilment of the condition of distortion of competition compatible with Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) in conjunction with Article 131 of the VAT Directive, and also with the principles of effectiveness, of legal certainty and of the protection of legitimate expectations?
            
         
               2.
            
            
               What criteria should be applied in assessing whether the condition of distortion of competition laid down in Article 132(1)(f) of the VAT Directive is fulfilled?
            
         
               3.
            
            
               Is the answer to the second question above affected by the fact that the independent group of persons provides the services to members who fall within the jurisdiction of different Member States?
            
         
      (1)  OJ 2006 L 347, p. 1.