Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case AZ.

Does the fact of making the rate of taxation for pastry goods and cakes depend solely on the criterion of the ‘use-by date' and the ‘best-before date', as in the case of those goods in Article 41(2) of the Ustawa o podatku od towarów i usług (Law on tax on goods and services) of 11 March [2004] (Dziennik Ustaw of 2011, No 177, item 1054, as amended), in conjunction with Heading 32 of Annex 3 to that law, infringe the principle of VAT neutrality and the prohibition of unequal treatment of goods within the meaning of Article 98(1) and (2) of Council Directive 2006/112/EC?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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