Request for a preliminary ruling from the Sąd Najwyższy (Poland) lodged on 27 November 2018 — JA v Skarb Państwa, represented by the Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów

(Case C-745/18)

Language of the case: Polish

Referring court

Sąd Najwyższy

Parties to the main proceedings

Appellant: JA

Respondent: Skarb Państwa, represented by the Sejm Rzeczypospolitej Polskiej, Senat Rzeczypospolitej Polskiej, Prezes Rady Ministrów, Minister Sprawiedliwości and Minister Finansów

Question referred

Should Articles 73 and 78(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ¹ and the preceding Article 11.A(1)(a) and 11.A(2)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, ² understood in the light of the general principles of a Member State’s liability to provide compensation for damage, as established in the case-law of the Court of Justice (including, in particular, in the judgments of 19 November 1991, Francovich and Others, C-6/90 and C-9/90, EU:C:1991:428; and of 5 March 1996, Brasserie du Pêcheur and Factortame and Others, C-46/93 and C-48/93, EU:C:1996:79), be interpreted as meaning that, with effect from 1 May 2004, they give rise to an obligation on a Member State which acceded to the European Union on that date to lay down regulations providing for the granting to a trustee in bankruptcy or insolvency of remuneration increased by the amount of value added tax (VAT) payable on that remuneration?

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¹ OJ 2006 L 347, p. 1.

² OJ 1977 L 145, p. 1.