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Case T-366/25, Szytelbiecka: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 19 May 2025 – D.B. v Dyrektor Krajowej Informacji Skarbowej
ECLI:EU:UNKNOWN:62025TN0366
62025TN0366
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Official Journal of the European Union
EN
C series
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C/2025/3936
21.7.2025
(Case T-366/25, Szytelbiecka (1) )
(C/2025/3936)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: D.B.
Respondent: Dyrektor Krajowej Informacji Skarbowej
Question referred
Must Article 19 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (2) be interpreted as meaning that a transfer of a totality of assets within the meaning of that provision also occurs when there is a transfer without consideration by a taxable person of a half share each of a totality of assets to two individuals who are not taxable persons and who intend to contribute those shares immediately as a contribution in kind to a business partnership of which they are partners?
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(1) The name of the present case is a fictitious name. It does not correspond to the real name of any party to the proceedings.
(2) OJ 2006 L 347, p. 1.
ELI: http://data.europa.eu/eli/C/2025/3936/oj
ISSN 1977-091X (electronic edition)
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