CELEX: 62016CN0500
Language: en
Date: 2016-09-16 00:00:00
Title: Case C-500/16: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 September 2016 — Caterpillar Financial Services Poland sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie

23.1.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 22/3
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 September 2016 — Caterpillar Financial Services Poland sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie
   (Case C-500/16)
   (2017/C 022/04)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   Caterpillar Financial Services Poland sp. z o.o., Dyrektor Izby Skarbowej w Warszawie
   
      Question referred
   
   Having regard to the interpretation of the Court of Justice in its judgment of 17 January 2013 in Case C-224/11, BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie, do the principles of effectiveness, sincere cooperation and equivalence expressed in Article 4(3) of the Treaty on European Union, or any other principle laid down in EU law, preclude, in the field of value added tax, national legislation or a national practice which precludes the refund of overpayment resulting from the collection of VAT contrary to EU law where, as a result of the action of the national authorities, an individual was unable to exercise his or her rights until after the limitation period for the tax liability had expired?