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Case C-405/24, L.: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 11 June 2024 – L. s.c. v Dyrektor Krajowej Informacji Skarbowej
ECLI:EU:UNKNOWN:62024CN0405
62024CN0405
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Official Journal of the European Union
EN
C series
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C/2024/5302
9.9.2024
(C/2024/5302)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: L. s.c.
Respondent: Dyrektor Krajowej Informacji Skarbowej
Question referred
Must the provisions of Article 143(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) […] and Article 1 of Directive 2006/79 of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (2) […] in the context of recital (3) of Directive 2006/79 and Article 25 of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (3) […] be interpreted as being contrary to a regulation such as Article 52(1) of the ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług (Law of 11 March 2004 on Value Added Tax) (Dz. U 2018, item 2174, as amended), according to which the importation of goods placed in a consignment sent from the territory of a third country by an individual and intended for an individual residing in the territory of a Member State of the European Union other than the territory of the country where the importation takes place is not exempt from VAT?
(1) OJ 2006 L 347, p. 1.
(2) OJ 2006 L 286, p. 15.
(3) OJ 2009 L 324, p. 23.
ELI: http://data.europa.eu/eli/C/2024/5302/oj
ISSN 1977-091X (electronic edition)
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Language of the case: Polish.