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Case C-197/25, A.: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 11 March 2025 – A. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Zielonej Górze

ECLI:EU:UNKNOWN:62025CN0197

62025CN0197

March 11, 2025
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Official Journal of the European Union

EN

C series

C/2025/3265

24.6.2025

(C/2025/3265)

Language of the case: Polish

Referring court

Parties to the main proceedings

Appellant: A. sp. z o.o.

Respondent: Dyrektor Izby Administracji Skarbowej w Zielonej Górze

Question referred

Must Article 9 of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital, (<span class="oj-super oj-note-tag">1</span>) which allows a Member State to choose not to recognise entities operating for profit referred to in Article 2(2) of the directive, such as general partnerships, as capital companies be interpreted to mean that that Member State is also free to choose whether or not to levy capital duty on such entities?

(1) OJ 2008 L 46, p. 11.

ELI: http://data.europa.eu/eli/C/2025/3265/oj

ISSN 1977-091X (electronic edition)

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