5.5.2014

Official Journal of the European Union

C 135/19

(Case C-42/14)

2014/C 135/21

Language of the case: Polish

Referring court

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.

Language of the case: Polish