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European Union
Minister Finansów v Posnania Investment SA (C-36/16)
Judgment
Consideration of the question referred…
35

Minister Finansów v Posnania Investment SA (C-36/16)

Judgment of 11 May 2017law://eu/cjeu/2016/c-36-16/para_35@2026-11-10

35Consequently, there is no legal relationship entailing reciprocal performance, within the meaning of the Court’s case-law cited in paragraph 31 of this judgment.

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

Key facts

Court: Court of Justice · Second Chamber
Case: C-36/16 · ECLI:EU:C:2017:361
Decided: 11 May 2017
Procedure: Preliminary reference · referred by the Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland)
Applicant: Minister Finansów
Defendant: Posnania Investment SA
Rapporteur: C. Toader
Advocate General: J. Kokott
Bench: 5 judges
M. Ilešič, A. Prechal, A. Rosas, C. Toader, E. Jarašiūnas
Language: Polish
Official: CURIA · EUR-Lex 62016CJ0036

Topics

Value added tax

History · 1 version

11 May 2017Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 7: J.K. v Dyrektor Izby Administracji Skarbowej w Katowicach (C-703/19); Mitteldeutsche Hartstein-Industrie AG v Finanzamt Y (C-528/19); UAB „Enteco Baltic“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos (C-108/17); Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (C-421/17)2 provisions; Minister Finansów v Gmina Wrocław (C-665/16); Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie (C-308/16); SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti (C-441/16)
Cites 7: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Finanzamt Dortmund-Unna v Josef Grünewald (C-559/13); Dixons Retail plc v Commissioners for Her Majesty’s Revenue and Customs (C-494/12); BCR Leasing IFN SA v Agenţia Naţională de Administrare Fiscală — Direcţia generală de administrare a marilor contribuabili and Agenţia Naţională de Administrare Fiscală — Direcţia generală de soluţionare a contestaţiilor (C-438/13); Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise (C-48/97); Minister Finansów v Posnania Investment SA (C-36/16); Her Majesty’s Commissioners of Revenue and Customs v Paul Newey (C-653/11)