CELEX: 62016CN0665
Language: en
Date: 2016-12-22 00:00:00
Title: Case C-665/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 December 2016 — Minister Finansów v Gmina Wrocław

10.4.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 112/15
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 December 2016 — Minister Finansów v Gmina Wrocław
   (Case C-665/16)
   (2017/C 112/23)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant in cassation: Minister Finansów
   
      Respondent in the appeal in cassation: Gmina Wrocław
   
      Questions referred
   
   Does the transfer, pursuant to the law, of the ownership of immovable property owned by a municipality to the State Treasury in return for payment of compensation, in the case where, under the rules of national law, that immovable property continues to be managed by the mayor of the municipality, who is simultaneously the representative of the State Treasury and the executive body of the municipality, constitute a taxable transaction within the meaning of Article 14(2)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (1)
   
   In answering that question, is it significant whether the compensation paid to the municipality consists of an actual payment or is a mere internal accounting transfer within the municipal budget?
   
      (1)  OJ 2006 L 347, p. 1.