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Case C-372/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II (Republic of Poland), lodged on 26 July 2010 — Pak-Holdco Sp zoo v Dyrektor Izby Skarbowej w Poznaniu
ECLI:EU:UNKNOWN:62010CN0372
62010CN0372
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23.10.2010
Official Journal of the European Union
C 288/20
(Case C-372/10)
()
(2010/C 288/34)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: Pak-Holdco Sp zoo
Respondent: Dyrektor Izby Skarbowej w Poznaniu
Questions referred
1.In interpreting Article 7(1) of Directive 69/335/EEC, must a national court take account of the provisions of amending directives, in particular Directives 73/79/EEC and 73/80/EEC, even though those directives were no longer in force when the Republic of Poland acceded to the European Union?
2.If the answer to Question 1 is in the negative, does the exclusion of the assets of a capital company from the amount on which capital duty is charged, as laid down in the first indent of Article 5(3) of Directive 69/335/EEC, concern only the assets of a capital company which has had an increase in capital?
OJ, English Special Edition 1969(II), p. 412.
OJ 1973 L 103, p. 13.
OJ 1973 L 103, p. 15.