CELEX: 62015CN0393
Language: en
Date: 2015-07-21 00:00:00
Title: Case C-393/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 July 2015 — Dyrektor Izby Skarbowej w Krakowie v ESET spol. s r.o. sp. z o.o., oddział w Polsce

12.10.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 337/5
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 July 2015 — Dyrektor Izby Skarbowej w Krakowie v ESET spol. s r.o. sp. z o.o., oddział w Polsce
   (Case C-393/15)
   (2015/C 337/07)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Dyrektor Izby Skarbowej w Krakowie
   
      Defendant: ESET spol. s r.o. sp. z o.o., oddział w Polsce
   
      Question referred
   
   Do Articles 168 and 169(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) not preclude, in the case of a branch registered for VAT purposes in one Member State and carrying out mainly intra-company transactions for a parent company established in another Member State and occasionally also transactions taxable in the State where the branch is registered, the taxable person from being entitled to deduct input tax in the State in which the branch is registered, despite the fact that the tax is linked to transactions carried out by the parent company in another Member State?
   
      (1)  OJ 2006 L 347, p. 1.