CELEX: 62010CN0588
Language: en
Date: 2010-12-14 00:00:00
Title: Case C-588/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Polish Republic) lodged on 14 December 2010 — Minister Finansów v Kraft Foods Polska S.A.

19.3.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 89/5
            
         Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Polish Republic) lodged on 14 December 2010 — Minister Finansów v Kraft Foods Polska S.A.
   (Case C-588/10)
   2011/C 89/10
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Minister Finansów
   
      Defendant: Kraft Foods Polska SA
   
      Question referred
   
   In view of the fact that Article 90(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) provides that where the price is reduced after the supply takes place, the taxable amount is to be reduced accordingly under conditions which are to be determined by the Member States, does the concept of these conditions cover a condition such as that provided for in Article 29(4a) of the Ustawa o podatku od towarów i usług (Law on turnover tax) of 11 March 2004 (Dziennik Ustaw No 54, item 535, as amended), which makes the right to reduce the taxable amount in relation to the amount set out in an invoice contingent on holding, before the expiry of the time limit for submitting a tax declaration for the accounting period in which the purchaser of the product or service received a correcting invoice, acknowledgement of receipt of the correcting invoice by the purchaser of the product or service in respect of which the invoice was issued, and does it infringe the principle of VAT neutrality and proportionality?
   
      (1)  OJ 2006 L 347, p. 1.