CELEX: 62016CN0036
Language: en
Date: 2016-01-22 00:00:00
Title: Case C-36/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Posnania Investment SA

25.4.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 145/17
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 22 January 2016 — Minister Finansów v Posnania Investment SA
   (Case C-36/16)
   (2016/C 145/21)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Minister Finansów
   
      Respondent: Posnania Investment SA
   
      Question referred
   
   Does the transfer of ownership of land (tangible property) by a person taxable for VAT purposes to: (a) the State Treasury — in settlement of tax arrears in respect of taxes constituting State budget revenues; or (b) a municipality, district or regional authority — in settlement of tax arrears in respect of taxes constituting their budget revenues, resulting in the discharge of tax liabilities, constitute a transaction that is subject to tax (supply of goods for consideration) within the meaning of Article 2(1)(a) and Article 14(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (1)
   
   
      (1)  OJ 2006 L 347, p. 1.