CELEX: C2007/283/36
Language: en
Date: 2007-11-24 00:00:00
Title: Case C-426/07: Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Białymstoku (Republic of Poland) lodged on 14 September 2007 — Dariusz Krawczyński v Dyrektor Izby Celnej w Białymstoku

24.11.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 283/20
            
         Reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Białymstoku (Republic of Poland) lodged on 14 September 2007 — Dariusz Krawczyński v Dyrektor Izby Celnej w Białymstoku
   (Case C-426/07)
   (2007/C 283/36)
   Language of the case: Polish
   Referring court
   Wojewódzki Sąd Administracyjny w Białymstoku (Regional Administrative Court, Białystok)
   Parties to the main proceedings
   
      Applicant: Dariusz Krawczyński
   
      Defendant: Dyrektor Izby Celnej w Białymstoku (Director of the Białystok Customs Chamber)
   Questions referred
   
               1.
            
            
               Can excise duty introduced in a Member State of the European Community such as that provided for in the Polish Law of 23 January 2004 on Excise Duty (Dz. U No 29, heading 257, as subsequently amended), which is charged on any sale of passenger cars before their initial registration in national territory, be characterised as a form of unlawful turnover tax for the purposes of Article 33(1) 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 (OJ 1977 L 145, p. 1) (now Article 401 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in force since 1 January 2007)?
               If the above question is to be answered in the negative:
            
         
               2.
            
            
               Is excise duty such as that at issue in these proceedings pending before the Wojewódzki Sąd Administracyjny w Białymstoku, which is charged on any sale of passenger cars before their initial registration in national territory, contrary to Article 90 EC — which prohibits discrimination and the protectionist application of a domestic tax system in favour of similar domestic products — where such duty is not charged on the sale of second hand cars previously registered in the Republic of Poland?