Asunto C-36/16: Sentencia del Tribunal de Justicia (Sala Segunda) de 11 de mayo de 2017 (petición de decisión prejudicial planteada por el Naczelny Sąd Administracyjny, Polonia) — Minister Finansów/Posnania Investment SA [Procedimiento prejudicial — Fiscalidad — Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículo 2, apartado 1, letra a) — Artículo 14, apartado 1 — Operaciones sujetas a imposición — Concepto de «entrega de bienes realizada a título oneroso» — Cesión al Estado o a una entidad territorial de un inmueble para satisfacer una deuda tributaria — Exclusión]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
24.7.2017 ES Diario Oficial de la Unión Europea C 239/10
Lengua de procedimiento: polaco
Naczelny Sąd Administracyjny
Recurrente: Minister Finansów
Recurrida: Posnania Investment SA
Los artículos 2, apartado 1, letra a), y 14, apartado 1, de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, deben interpretarse en el sentido de que la transmisión de la propiedad de un bien inmueble, por un sujeto pasivo del impuesto sobre el valor añadido, a favor de la Hacienda Pública de un Estado miembro o de una entidad territorial de ese Estado, que se produce, como...
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