Asunto C-308/16: Petición de decisión prejudicial planteada por el Naczelny Sąd Administracyjny (Polonia) el 30 de mayo de 2016 — Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie/Dyrektor Izby Skarbowej w Warszawie
Section | información judicial |
12.9.2016 ES Diario Oficial de la Unión Europea C 335/32
Lengua de procedimiento: polaco
Naczelny Sąd Administracyjny
Demandante: Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie
Demandada: Dyrektor Izby Skarbowej w Warszawie
¿Debe interpretarse el artículo 135, apartado 1, letra j), de la Directiva 2006/112/CE (1) del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido (DO 2006, L 347, p. 1), en el sentido de que se opone a una normativa nacional [artículo 43, apartado 1, punto 10, de la Ustawa o podatku od towarów i usług (Ley del impuesto sobre bienes y servicios) de 11 de marzo de 2004 (Dz. U. n.o 54, posición 535, en su versión modificada; en lo sucesivo, «Ley del IVA»)], conforme a la cual la entrega de edificios, construcciones o de partes de los mismos, está exenta del IVA, salvo cuando:
a) la entrega se realice en el marco de la primera ocupación o antes de la primera ocupación,
b) entre la primera ocupación y la entrega del edificio, construcción o parte de éstos hayan transcurrido menos de dos años, habida cuenta de que...
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