- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-606/22: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 20 September 2022 — Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. j.
ECLI:EU:UNKNOWN:62022CN0606
62022CN0606
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
9.1.2023
EN
Official Journal of the European Union
C 7/14
(Case C-606/22)
(2023/C 7/17)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: Dyrektor Izby Administracji Skarbowej w Bydgoszczy
Respondent: B. sp. j.
Question referred
Must Articles 1(2) and 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) and the principles of neutrality, proportionality and equal treatment be interpreted as precluding a practice on the part of the national tax authorities, in so far as that practice does not allow — on the grounds of lack of a domestic legal basis and unjust enrichment — an adjustment of the VAT taxable amount and output tax if sales of goods and services to consumers at an inflated rate of VAT were registered using a cash register and evidenced by cash register receipts rather than by VAT invoices, with the price (gross sales value) remaining unchanged as a result of that adjustment?
Language of the case: Polish.
* * *
(1) OJ 2006 L 347, p. 1, as amended.