Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 30 May 2016 — Stanisław Pieńkowski v Dyrektor Izby Skarbowej w Lublinie

(Case C-307/16)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: Stanisław Pieńkowski

Defendant: Dyrektor Izby Skarbowej w Lublinie

Question referred

Must Articles 146(1)(b), 147, 131 and 273 of Council of 28 November 2006 on the common system of value added tax ¹ be interpreted as precluding national legislation which excludes application of the exemption to a taxable person who does not satisfy the condition relating to attainment of the relevant turnover ceiling for the previous tax year and who also has not concluded an agreement with a person authorised to refund tax to travellers?

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¹ OJ 2006 L 347, p. 1.