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

Does the transfer of ownership of land (tangible property) by a person taxable for VAT purposes to: (a) the State Treasury — in settlement of tax arrears in respect of taxes constituting State budget revenues; or (b) a municipality, district or regional authority — in settlement of tax arrears in respect of taxes constituting their budget revenues, resulting in the discharge of tax liabilities, constitute a transaction that is subject to tax (supply of goods for consideration) within the meaning of Article 2(1)(a) and Article 14(1) of Council Directive 2006/112/EC?

C-36/16

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews

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