18.5.2013

EN

Official Journal of the European Union

C 141/14

(Case C-72/13)

2013/C 141/23

Language of the case: Polish

Referring court

Parties to the main proceedings

Appellant: Gmina Wrocław

Respondent: Minister Finansów

Question referred

Do the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) preclude the imposition of VAT on the activities of a municipality consisting in the sale or the contribution to commercial companies of property, including immovable property, acquired by operation of law or without consideration, in particular by inheritance or gift?

(1) OJ 2006 L 347, p. 1.