Judgment of the Court (Second Chamber) of 16 November 2017

Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie

Request for a preliminary ruling from the Naczelny Sąd Administracyjny

Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 12(1) and (2) — Article 135(1)(j) — Taxable transactions — Exemption for the supply of buildings — Concept of ‘first occupation’ — Concept of ‘conversion’

Case C-308/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
05/01/2018 Kozuba Premium Selection
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Judgment
ECLI:EU:C:2017:869
16/11/2017 Kozuba Premium Selection
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:869
16/11/2017 Kozuba Premium Selection
Opinion
ECLI:EU:C:2017:510
04/07/2017 Kozuba Premium Selection
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
26/08/2016 Kozuba Premium Selection
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.02 Exemptions for other activities
            4.10.02.01.07.02.07 Supply of a building or parts thereof


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 30/05/2016

Date of the Opinion

  • 04/07/2017

Date of the hearing

Information not available

Date of delivery

16/11/2017


References

Publication in the Official Journal

Judgment: OJ C 22 from 22.01.2018, p.11

Application: OJ C 335 from 12.09.2016, p.32

Name of the parties

Kozuba Premium Selection

Notes on Academic Writings

  1. Berkhuizen, P.: Vervaardiging is geen verbouwing, of toch wel? - invloed Kozuba-arrest op vernieuwbouw, Weekblad voor fiscaal recht 2018 p.345-352 (NL)
  2. Nieskens, Hans: Steuerbefreiung für Lieferung von Gebäuden - Begriff des Erstbezugs, EU-Umsatz-Steuerberater 2018 p.20-21 (DE)
  3. Mosbrucker, Anne-Laure: Fiscalité - Exonération de TVA, Europe 2018, Janvier nº 1, Comm. 25 (FR)
  4. Wilk, Michał: Dostawa budynków i budowli na gruncie VAT a pierwsze zasiedlenie w świetle wyroku Trybunału Sprawiedliwości z 16.11.2017 r., C-308/16, Kozuba Premium Selection sp. z o.o. przeciwko Dyrektorowi Izby Skarbowej w Warszawie, Przegląd Podatkowy 2018 Vol. 2 p. 40-46 (PL)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Naczelny Sąd Administracyjny - Poland

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług, art. 43, paragraphe 1, sous 10 et 10a; art. 43, paragraphe 7a, à la lumière de l'art. 2, sous 14

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

deuxième chambre (Cour)

Judge-Rapporteur

Toader

Advocate General

Campos Sánchez-Bordona

Language(s) of the Case

  • Polish

Language(s) of the Opinion

  • Spanish