CELEX: 62016CN0307
Language: en
Date: 2016-05-30 00:00:00
Title: Case C-307/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie

12.9.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 335/32
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie
   (Case C-307/16)
   (2016/C 335/42)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Stanisław Pieńkowski
   
      Defendant: Dyrektor Izby Skarbowej w Lublinie
   
      Question referred
   
   Must Articles 146(1)(b), 147, 131 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as precluding national legislation which excludes application of the exemption to a taxable person who does not satisfy the condition relating to attainment of the relevant turnover ceiling for the previous tax year and who also has not concluded an agreement with a person authorised to refund tax to travellers?
   
      (1)  OJ 2006 L 347, p. 1.