Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 6 October 2023 – Dyrektor Krajowej Informacji Skarbowej v P. S.A.
(Case C-615/23, Dyrektor Krajowej Informacji Skarbowej)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Dyrektor Krajowej Informacji Skarbowej
Respondent: P. S.A.
Question referred
Must Article 73 of Council Directive 2006/112/EC1 of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, as amended) be interpreted as meaning that compensation, such as that described in the application for an advance tax ruling, paid to a separate entity (operator) by a local authority for the provision of public transport services, is included in the taxable amount referred to in that provision?
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1 OJ 2006 L 347, p. 1.