CELEX: 62018CN0547
Language: en
Date: 2018-08-23 00:00:00
Title: Case C-547/18: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 23 August 2018 — Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

4.2.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 44/7
            
         
      Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 23 August 2018 — Dong Yang Electronics Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
      (Case C-547/18)
      (2019/C 44/10)
      Language of the case: Polish
      
         Referring court
      
      Wojewódzki Sąd Administracyjny we Wrocławiu
      
         Parties to the main proceedings
      
      
         Applicant: Dong Yang Electronics Sp. z o.o.
      
         Defendant: Dyrektor Izby Administracji Skarbowej we Wrocławiu
      
         Questions referred
      
      
                  1.
               
               
                  Can it be inferred, from the mere fact that a company established outside the European Union has a subsidiary in the territory of Poland, that a fixed establishment exists in Poland within the meaning of Article 44 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) and Article 11(1) of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax? (2)
                  
               
            
                  2.
               
               
                  If the first question is answered in the negative, is a third party required to examine contractual relationships between a company established outside the European Union and its subsidiary in order to determine whether the former company has a fixed establishment in Poland?
               
            
         (1)  OJ 2006 L 347, p. 1.
      
         (2)  OJ 2011 L 77, p. 1.