CELEX: 62014CA0276
Language: en
Date: 2015-09-29 00:00:00
Title: Case C-276/14: Judgment of the Court (Grand Chamber) of 29 September 2015 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Wrocław v Minister Finansów (Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Article 9(1) — Article 13(1) — Taxable persons — Interpretation of the word ‘independently’ — Municipal body — Economic activities carried out by an organisational entity of a municipality other than as a public authority — Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 — Articles 4(2) and 5(3) TEU)

16.11.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 381/7
            
         Judgment of the Court (Grand Chamber) of 29 September 2015 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Wrocław v Minister Finansów
   (Case C-276/14) (1)
   
   ((Reference for a preliminary ruling - Value added tax - Directive 2006/112/EC - Article 9(1) - Article 13(1) - Taxable persons - Interpretation of the word ‘independently’ - Municipal body - Economic activities carried out by an organisational entity of a municipality other than as a public authority - Whether such an entity may be regarded as a ‘taxable person’ within the meaning of the provisions of Directive 2006/112 - Articles 4(2) and 5(3) TEU))
   (2015/C 381/07)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Gmina Wrocław
   
      Defendant: Minister Finansów
   
      Operative part of the judgment
   
   Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that bodies governed by public law, such as the municipal budgetary entities at issue in the main proceedings, cannot be regarded as taxable persons for the purposes of value added tax in so far as they do not satisfy the criterion of independence set out in that provision.
   
      (1)  OJ C 303, 8.9.2014.