CELEX: 62020CN0697
Language: en
Date: 2020-12-21 00:00:00
Title: Case C-697/20: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 December 2020 — W.G. v Dyrektor Izby Skarbowej in L.

10.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/25
            
         
      Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 December 2020 — W.G. v Dyrektor Izby Skarbowej in L.
      (Case C-697/20)
      (2021/C 182/35)
      Language of the case: Polish
      
         Referring court
      
      Naczelny Sąd Administracyjny
      
         Parties to the main proceedings
      
      
         Appellant: W.G.
      
         Respondent: Dyrektor Izby Skarbowej in L.
      
         Questions referred
      
      
                  1.
               
               
                  Must the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, as amended), (1) in particular Articles 9, 295 and 296, be interpreted as precluding a national practice laid down in Article 15(4) and (5) of the Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług (Law of 11 March 2004 on the tax on goods and services) (Journal of Laws [Dz. U.] of 2011, No 177, item 1054, as amended), which excludes the option of treating as separate VAT taxable persons spouses who engage in agricultural activity within an agricultural holding using their marital joint property?
               
            
                  2.
               
               
                  Is it relevant to the answer to the first question that, according to national practice, if one spouse opts to tax his or her business on the basis of general VAT rules, the other spouse ceases to be a flat-rate farmer?
               
            
                  3.
               
               
                  Is it relevant to the answer to the first question that it is possible to clearly distinguish between the assets used independently and autonomously by each spouse for the purposes of the business activity concerned?
               
            
         (1)  OJ 2006 L 347, p. 1.