CELEX: C2007/069/15
Language: en
Date: 2007-03-24 00:00:00
Title: Case C-25/07: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 25 January 2007 — Alicja Sosnowska v Izba Skarbowa we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu

24.3.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 69/7
            
         Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 25 January 2007 — Alicja Sosnowska v Izba Skarbowa we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu
   (Case C-25/07)
   (2007/C 69/15)
   Language of the case: Polish
   Referring court
   Wojewódzki Sąd Administracyjny we Wrocławiu
   Parties to the main proceedings
   
      Applicant: Alicja Sosnowska
   
      Defendant: Dyrektor Izba Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu
   Questions referred
   
               1.
            
            
               Does the third paragraph of Article 5 EC, in conjunction with Article 2 of First Council Directive 67/227/EEC (1) of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes and Article 18(4) of Sixth Council Directive 77/388/EEC (2) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, confer on a Member State the right to incorporate into national provisions on the tax on goods and services the rules laid down in Articles 97(5) and (7) of the Ustawa o podatku od towarów i usług (Law on the tax on goods and services) of 11 March 2004 …?
            
         
               2.
            
            
               Do the rules laid down in Articles 97(5) and (7) of the Ustawa o podatku od towarów i usług of 11 March 2004 … constitute special measures to prevent certain types of tax evasion and avoidance within the meaning of Article 27(1) of the Sixth Directive?
            
         
      (1)  OJ L 71, 1967, p. 1301.
   
      (2)  OJ L 145, p. 1.