CELEX: 62017CN0422
Language: en
Date: 2017-07-13 00:00:00
Title: Case C-422/17: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 13 July 2017 — Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie

23.10.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 357/3
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 13 July 2017 — Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie
   (Case C-422/17)
   (2017/C 357/04)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Szef Krajowej Administracji Skarbowej
   
      Respondent: Skarpa Travel sp. z o.o. w Krakowie
   
      Questions referred
   
   
               1.
            
            
               Must Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that tax becomes chargeable on payments on account received by a taxable person supplying tourist services, which are taxed under the special scheme for travel agents provided for in Articles 306 to 310 of Directive 2006/112/EC, at the time defined in Article 65 of Directive 2006/112/EC?
            
         
               2.
            
            
               If the answer to the first question is in the affirmative, must Article 65 of Directive 2006/112/EC be interpreted as meaning that, for taxation purposes, a payment on account received by a taxable person supplying tourist services, taxed under the special scheme for travel agents provided for in Articles 306 to 310 of Directive 2006/112/EC, is reduced by the cost referred to in Article 308 of Directive 2006/112/EC actually incurred by the taxable person up to the time when he receives the payment on account?
            
         
      (1)  OJ 2006 L 347, p. 1.