CELEX: 62018CN0745
Language: en
Date: 2018-11-27 00:00:00
Title: Case C-745/18: Request for a preliminary ruling from the Sąd Najwyższy (Poland) lodged on 27 November 2018 — JA v Skarb Państwa, represented by the Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów

13.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 164/3
            
         
      Request for a preliminary ruling from the Sąd Najwyższy (Poland) lodged on 27 November 2018 — JA v Skarb Państwa, represented by the Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów
      (Case C-745/18)
      (2019/C 164/04)
      Language of the case: Polish
      
         Referring court
      
      Sąd Najwyższy
      
         Parties to the main proceedings
      
      
         Appellant: JA
      
         Respondent: Skarb Państwa, represented by the Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów
      
         Question referred
      
      Should Articles 73 and 78(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) and the preceding Article 11.A(1)(a) and 11.A(2)(a) of Sixth Council Directive 77/388/EEC 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, (2) understood in the light of the general principles of a Member State’s liability to provide compensation for damage, as established in the case-law of the Court of Justice (including, in particular, in the judgments of 19 November 1991, Francovich and Others, C-6/90 and C-9/90, EU:C:1991:428; and of 5 March 1996, Brasserie du Pêcheur and Factortame and Others, C-46/93 and C-48/93, EU:C:1996:79), be interpreted as meaning that, with effect from 1 May 2004, they give rise to an obligation on a Member State which acceded to the European Union on that date to lay down regulations providing for the granting to a trustee in bankruptcy or insolvency of remuneration increased by the amount of value added tax (VAT) payable on that remuneration?
      
         (1)  OJ 2006 L 347, p. 1.
      
         (2)  OJ 1977 L 145, p. 1.