Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 23 December 2019 — Grupa Warzywna Sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
(Case C-935/19)
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny we Wrocławiu
Parties to the main proceedings
Applicant: Grupa Warzywna Sp. z o.o.
Defendant: Dyrektor Izby Administracji Skarbowej we Wrocławiu
Question referred
Is an additional tax liability such as that provided for in Article 112b(2) of the Law on VAT compatible with the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 (in particular Articles 2, 250 and 273 thereof), Article 4(3) of the Treaty on European Union, Article 325 TFEU and the principle of proportionality?
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1 OJ 2006 L 347, p. 1.