CELEX: 62014CN0276
Language: en
Date: 2014-06-05 00:00:00
Title: Case C-276/14: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 5 June 2014  — Gmina Wrocław v Minister Finansów

8.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 303/16
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 5 June 2014 — Gmina Wrocław v Minister Finansów
   (Case C-276/14)
   2014/C 303/20
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Gmina Wrocław
   
      Respondent: Minister Finansów
   
      Question referred
   
   In the light of Article 4(2), in conjunction with Article 5(3), of the Treaty on European Union, may an organisational entity of a municipality (a local government body in Poland) be regarded as a taxable person for purposes of VAT when it engages in activities other than as a public authority within the meaning of Article 13 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) notwithstanding the fact that it does not satisfy the criterion of autonomy (independence) set out in Article 9(1) of that directive?
   
      (1)  OJ 2006 L 347, p. 1.