CELEX: 62014CN0042
Language: en
Date: 2014-01-27 00:00:00
Title: Case C-42/14: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 27 January 2014 — Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie

5.5.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 135/19
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 27 January 2014 — Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie
   (Case C-42/14)
   2014/C 135/21
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant on a point of law: Minister Finansów
   
      Respondent on a point of law: Wojskowa Agencja Mieszkaniowa w Warszawie
   
      Questions referred
   
   
               (1)
            
            
               Must Article 14(1), Article 15(1) and Article 24(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that there are supplies by the landlord of electricity, heat, water and refuse disposal services to the tenant of the premises directly using those goods and services, which are supplied to those premises by specialist third persons, in a situation where one of the parties to the agreements for the supply of those goods and services is the landlord, who simply passes on the costs thereof to the tenant who actually uses them?
            
         
               (2)
            
            
               If the answer to Question 1 is in the affirmative, do the costs of electricity, heat, water and refuse disposal used by the tenant of the premises increase, as regards the landlord, the taxable amount (rent), as referred to in Article 73 of Directive 2006/112/EC, resulting from the supply of the rental service, or do the supplies of goods and services in question constitute supplies separate from the rental service?
            
         
      (1)  OJ 2006 L 347, p. 1.