Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 15 February 2022 – P.M. v Dyrektor Izby Administracji Skarbowej w Warszawie

(Case C-105/22)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: P.M.

Respondent: Dyrektor Izby Administracji Skarbowej w Warszawie

Question referred

Must Article 56 of the Treaty on the Functioning of the European Union …, the principle that excise duty is a single-stage tax on actual consumption, and the principle of proportionality be interpreted as precluding the application of a provision of national law such as Article 107(1) of the Ustawa z dnia 6 grudnia 2008 r. o podatku akcyzowym (Law of 6 December 2008 on Excise Duty) … in so far as it precludes the reimbursement to a taxable person of excise duty upon the export of a registered passenger car, calculated in proportion to the period during which that car was used in the national territory?

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