CELEX: 62010CN0372
Language: en
Date: 2010-07-26 00:00:00
Title: Case C-372/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II (Republic of Poland), lodged on 26 July 2010 — Pak-Holdco Sp zoo v Dyrektor Izby Skarbowej w Poznaniu

23.10.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 288/20
            
         
      Reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II (Republic of Poland), lodged on 26 July 2010 — Pak-Holdco Sp zoo v Dyrektor Izby Skarbowej w Poznaniu
      (Case C-372/10)
      ()
      (2010/C 288/34)
      Language of the case: Polish
      
         Referring court
      
      Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II
      
         Parties to the main proceedings
      
      
         Appellant: Pak-Holdco Sp zoo
      
         Respondent: Dyrektor Izby Skarbowej w Poznaniu
      
         Questions referred
      
      
                  1.
               
               
                  In interpreting Article 7(1) of Directive 69/335/EEC, (1) must a national court take account of the provisions of amending directives, in particular Directives 73/79/EEC (2) and 73/80/EEC, (3) even though those directives were no longer in force when the Republic of Poland acceded to the European Union?
               
            
                  2.
               
               
                  If the answer to Question 1 is in the negative, does the exclusion of the assets of a capital company from the amount on which capital duty is charged, as laid down in the first indent of Article 5(3) of Directive 69/335/EEC, concern only the assets of a capital company which has had an increase in capital?
               
            
         (1)  OJ, English Special Edition 1969(II), p. 412.
      
         (2)  OJ 1973 L 103, p. 13.
      
         (3)  OJ 1973 L 103, p. 15.