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Case C-105/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 15 February 2022 — P.M. v Dyrektor Izby Administracji Skarbowej w Warszawie
ECLI:EU:UNKNOWN:62022CN0105
62022CN0105
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23.5.2022
EN
Official Journal of the European Union
C 207/14
(Case C-105/22)
(2022/C 207/20)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: P.M.
Respondent: Dyrektor Izby Administracji Skarbowej w Warszawie
Question referred
Must Article 56 of the Treaty on the Functioning of the European Union …, the principle that excise duty is a single-stage tax on actual consumption, and the principle of proportionality be interpreted as precluding the application of a provision of national law such as Article 107(1) of the Ustawa z dnia 6 grudnia 2008 r. o podatku akcyzowym (Law of 6 December 2008 on Excise Duty) … in so far as it precludes the reimbursement to a taxable person of excise duty upon the export of a registered passenger car, calculated in proportion to the period during which that car was used in the national territory?