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Case C-393/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 July 2015 — Dyrektor Izby Skarbowej w Krakowie v ESET spol. s r.o. sp. z o.o., oddział w Polsce
ECLI:EU:UNKNOWN:62015CN0393
62015CN0393
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12.10.2015
EN
Official Journal of the European Union
C 337/5
(Case C-393/15)
(2015/C 337/07)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Dyrektor Izby Skarbowej w Krakowie
Defendant: ESET spol. s r.o. sp. z o.o., oddział w Polsce
Question referred
Do Articles 168 and 169(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax not preclude, in the case of a branch registered for VAT purposes in one Member State and carrying out mainly intra-company transactions for a parent company established in another Member State and occasionally also transactions taxable in the State where the branch is registered, the taxable person from being entitled to deduct input tax in the State in which the branch is registered, despite the fact that the tax is linked to transactions carried out by the parent company in another Member State?
Language of the case: Polish
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(1) OJ 2006 L 347, p. 1.