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Case C-499/16: Judgment of the Court (Sixth Chamber) of 9 November 2017 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — AZ v Minister Finansów (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 98 — Discretion of the Member States to apply a reduced rate to certain supplies of goods and services — Annexe III, point 1 — Foodstuffs — Pastry goods and cakes — Best-before date or use-by date — Principle of fiscal neutrality)
ECLI:EU:UNKNOWN:62016CA0499
62016CA0499
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Official Journal of the European Union
C 5/12
(Case C-499/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 98 - Discretion of the Member States to apply a reduced rate to certain supplies of goods and services - Annexe III, point 1 - Foodstuffs - Pastry goods and cakes - Best-before date or use-by date - Principle of fiscal neutrality))
(2018/C 005/16)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: AZ
Defendant: Minister Finansów
Operative part of the judgment
Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it does not preclude — provided that the principle of fiscal neutrality is complied with, which is for the referring court to ascertain — national legislation, such as that at issue in the main proceedings, which makes the application of the reduced VAT rate to fresh pastry goods and cakes depend solely on the criterion of their ‘best-before date’ or their ‘use-by date’.
(<span class="note">1</span>) OJ C 22, 23.1.2017.