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Case C-36/16: Judgment of the Court (Second Chamber) of 11 May 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Posnania Investment SA (Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 2(1)(a) — Article 14(1) — Taxable transactions — Meaning of ‘supply of goods for consideration’ — Transfer to the State or to a local authority of immovable property in order to settle a tax debt — Not included)
ECLI:EU:UNKNOWN:62016CA0036
62016CA0036
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24.7.2017
Official Journal of the European Union
C 239/10
(Case C-36/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Taxation - Common system of value added tax - Directive 2006/112/EC - Article 2(1)(a) - Article 14(1) - Taxable transactions - Meaning of ‘supply of goods for consideration’ - Transfer to the State or to a local authority of immovable property in order to settle a tax debt - Not included))
(2017/C 239/12)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Minister Finansów
Defendant: Posnania Investment SA
Operative part of the judgment
Articles 2(1)(a) and 14(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the transfer of ownership of immovable property by a person subject to value added tax, for the benefit of the State Treasury or a local authority of a Member State, occurring, as in the main proceedings, in payment of tax arrears, does not constitute a supply of goods for consideration that is subject to value added tax.
(<span class="note">1</span>) OJ C 145, 25.4.2016.