Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 5 June 2014 — Gmina Wrocław v Minister Finansów
(Case C-276/14)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Gmina Wrocław
Respondent: Minister Finansów
Question referred
In the light of Article 4(2), in conjunction with Article 5(3), of the Treaty on European Union, may an organisational entity of a municipality (a local government body in Poland) be regarded as a taxable person for purposes of VAT when it engages in activities other than as a public authority within the meaning of Article 13 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, 1 notwithstanding the fact that it does not satisfy the criterion of autonomy (independence) set out in Article 9(1) of that directive?
____________1 OJ 2006 L 347, p. 1.