CELEX: 62016CA0036
Language: en
Date: 2017-05-11 00:00:00
Title: Case C-36/16: Judgment of the Court (Second Chamber) of 11 May 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Posnania Investment SA (Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 14(1) — Taxable transactions — Meaning of ‘supply of goods for consideration’ — Transfer to the State or to a local authority of immovable property in order to settle a tax debt — Not included)

24.7.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 239/10
            
         Judgment of the Court (Second Chamber) of 11 May 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Posnania Investment SA
   (Case C-36/16) (1)
   
   ((Reference for a preliminary ruling - Taxation - Common system of value added tax - Directive 2006/112/EC - Article 2(1)(a) - Article 14(1) - Taxable transactions - Meaning of ‘supply of goods for consideration’ - Transfer to the State or to a local authority of immovable property in order to settle a tax debt - Not included))
   (2017/C 239/12)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Minister Finansów
   
      Defendant: Posnania Investment SA
   
      Operative part of the judgment
   
   Articles 2(1)(a) and 14(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 the transfer of ownership of immovable property by a person subject to value added tax, for the benefit of the State Treasury or a local authority of a Member State, occurring, as in the main proceedings, in payment of tax arrears, does not constitute a supply of goods for consideration that is subject to value added tax.
   
      (1)  OJ C 145, 25.4.2016.