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European Union
Maria Kozak v Dyrektor Izby Skarbowej w Lublinie (C-557/11)
Judgment
Consideration of the question referred…
The Court’s reply
18

Maria Kozak v Dyrektor Izby Skarbowej w Lublinie (C-557/11)

Judgment of 25 Oct 2012law://eu/cjeu/2011/c-557-11/para_18@2026-11-11

18It is apparent from the very wording of that provision that the services concerned are those bought in from third parties.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-557/11 · ECLI:EU:C:2012:672
Decided: 25 Oct 2012
Procedure: Preliminary reference · referred by the Naczelny Sąd Administracyjny (Poland)
Applicant: Maria Kozak
Defendant: Dyrektor Izby Skarbowej w Lublinie
Rapporteur: C.G. Fernlund
Advocate General: E. Sharpston
Bench: 3 judges
A. Rosas, U. Lõhmus, C.G. Fernlund
Language: Polish
Official: CURIA · EUR-Lex 62011CJ0557

Topics

Value added tax

History · 1 version

25 Oct 2012Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 3: Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o (C-108/22); Alpenchalets Resorts GmbH v Finanzamt München Abteilung Körperschaften (C-552/17)3 provisions; Szef Krajowej Administracji Skarbowej v Skarpa Travel sp. z o.o. w Krakowie (C-422/17)
Cites 6: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Commission of the European Communities v Federal Republic of Germany (C-74/91); Commissioners of Customs and Excise v T.P. Madgett, R.M. Baldwin and The Howden Court Hotel (C-308/96, C-94/97); Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht (C-163/91); Commissioners of Customs & Excise v Primback Ltd (C-34/99); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment