CELEX: 62012CN0155
Language: en
Date: 2012-03-30 00:00:00
Title: Case C-155/12: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland), lodged on 30 March 2012 — Minister Finansów v RR Donnelley Global Turnkey Solutions Poland Sp. z o.o.

23.6.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 184/3
            
         Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland), lodged on 30 March 2012 — Minister Finansów v RR Donnelley Global Turnkey Solutions Poland Sp. z o.o.
   (Case C-155/12)
   2012/C 184/05
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Minister Finansów
   
      Respondent: RR Donnelley Global Turnkey Solutions Poland Sp. z o.o.
   
      Questions referred
   
   
               1.
            
            
               Are the provisions of Articles 44 and 47 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) to be interpreted as meaning that complex services relating to the storage of goods, which comprise admission of the goods to the warehouse, placing the goods on the appropriate storage shelves, storing the goods for the customer, issuing the goods, unloading and loading and, in the case of certain customers, repackaging materials supplied in collective packaging into individual sets, constitute services connected with immovable property which are to be taxed, in accordance with Article 47 of Directive 2006/112, at the place where the immovable property is located?
            
         
               2.
            
            
               Alternatively, should it be accepted that the services in question are to be taxed, pursuant to Article 44 of Directive 2006/112, at the place where the customer for whom the services are supplied has established his business on a permanent basis or has a fixed establishment or, in the absence of such a place, at the place where he has his permanent address or usually resides?
            
         
      (1)  OJ 2006 L 347, p. 1.