Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 18 April 2023 – P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie

(Case C-241/23, Dyrektor Izby Administracji Skarbowej w Warszawie)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: P. sp. z o.o.

Defendant: Dyrektor Izby Administracji Skarbowej w Warszawie

Question referred

Is consideration obtained or to be obtained by the supplier in return for a supply of goods, as referred to in Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, ¹ to be understood as meaning the nominal value of the shares acquired or the issue value, if the parties have stipulated that the consideration is to be the issue value of the shares?

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¹ OJ 2006 L 347, p. 1.