Judgment of the Court (Seventh Chamber) of 8 May 2024 (request for a preliminary ruling from the Naczelny Sąd Administracyjny - Poland) - P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie

(Case C-241/23, ¹ Dyrektor Izby Administracji Skarbowej w Warszawie (Shares as consideration))

(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value – Issue value)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: P. sp. z o.o.

Respondent: Dyrektor Izby Administracji Skarbowej w Warszawie

Intervener: Rzecznik Małych i Średnich Przedsiębiorców

Operative part of the judgment

Article 73 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by the Act concerning the conditions of accession of the Republic of Croatia and the adjustments to the Treaty on European Union, the Treaty on the Functioning of the European Union and the Treaty establishing the European Atomic Energy Community,

must be interpreted as meaning that the taxable amount of a contribution of property by one company to the capital of a second company in exchange for shares in the latter must be determined in relation to the issue value of those shares where those companies agreed that the consideration for that capital contribution was to be that issue value.

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¹ OJ C 252, 17.7.2023.