Reports of Cases

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Subject-matter

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Systematic classification scheme

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Citations of case-law or legislation

References in grounds of judgment

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Operative part

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Opinion

• Charter of Fundamental Rights of the EU (2007), Article 17 -P1 : points 3, 22, 40, 51, 59, 61, 69, 72
  
• Charter of Fundamental Rights of the EU (2007), Article 17 -P1SNT1 : point 60
  
• Charter of Fundamental Rights of the EU (2007), Article 17 -P1SNT3 : point 62
  
• Charter of Fundamental Rights of the EU (2007), Article 41 -P1 : point 22
  
• Charter of Fundamental Rights of the EU (2007), Article 51 : point 58
  
• Charter of Fundamental Rights of the EU (2007), Article 51 -P1 : points 3, 22, 52, 54, 55
  
• Charter of Fundamental Rights of the EU (2007), Article 52 -P1 : points 22, 62
  
• TFEU, Article 267 : point 22
  
• TEU, Article 2 : points 22, 70
  
• TEU, Article 4 -P3 : points 22, 71
  
• Directive 2006/112 : points 3, 22, 24, 25, 40, 42, 43, 53, 58
  
• Directive 2006/112 -A90 : point 44
  
• Directive 2006/112 -A168LA : points 5, 32, 33, 36
  
• Directive 2006/112 -A196 : point 48
  
• Directive 2006/112 -A199 : point 48
  
• Directive 2006/112 -A206 : points 6, 32, 33, 35, 38, 72
  
• Directive 2006/112 -A206SNT2 : point 37
  
• Directive 2006/112 -A226 : points 7, 27, 31
  
• Directive 2006/112 -A250 : point 32
  
• Directive 2006/112 -A273 : points 22, 26, 29, 30
  
• Directive 2006/112 -A273L1 : point 8
  
• Directive 2006/112 -A325P1 : point 58
  
• Directive 2006/112 -A395 : points 22, 26, 38, 72
  
• Directive 2006/112 -A395P1 : points 9, 28 - 30, 55 - 58
  
• Decision 2007/436 : point 58
  
• Court of Justice - Rules of Procedure (2012) -A76P2 : point 23
  
• Regulation 848/2015 : points 40, 53
  
• Regulation 848/2015 -A03P1 : point 22
  
• Regulation 848/2015 -A07 : point 10
  
• Regulation 848/2015 -A07P1 : point 41
  
• Regulation 848/2015 -A07P2LI : point 41
  
• Decision 2017/784 : point 31
  
• Decision 2019/310 : points 22, 24, 28, 31, 53, 55, 72
  
• Decision 2019/310 -A01 : points 12, 27
  
• Decision 2019/310 -C1 : point 11
  
• Decision 2019/310 -C3 : points 11, 64
  
• Decision 2019/310 -C4 : point 11
  
• Decision 2019/310 -C5 : points 11, 48
  
• Commission - COM Document (Draft Legislation) - 52019PC0192 : point 58
  
• Court of Justice - Judgment C -10/92 -N25 : point 46
  
• Court of Justice - Judgment C -317/94 -N19 : point 46
  
• Court of Justice - Judgment C -384/95 -N20 : point 46
  
• Court of Justice - Judgment C -384/95 -N23 : point 46
  
• Court of Justice - Judgment C -271/06 -N21 : point 46
  
• Court of Justice - Judgment C -283/06 -N37 : point 46
  
• Court of Justice - Judgment C -617/10 -N26 : point 58
  
• Court of Justice - Judgment C -283/11 -N34 : point 60
  
• Court of Justice - Order C -69/11 -N21 : point 46
  
• Court of Justice - Judgment C -249/12 -N34 : point 46
  
• Court of Justice - Judgment C -546/14 -N22 : point 58
  
• Court of Justice - Judgment C -332/15 -N50 : point 57
  
• Court of Justice - Judgment C -42/17 -N31 : point 58
  
• Court of Justice - Judgment C -235/17 -N69 : point 60
  
• Court of Justice - Opinion C -446/18 -N52 : point 36
  
• Court of Justice - Opinion C -446/18 -N64 : point 33
  
• Court of Justice - Opinion C -446/18 -N67 : point 57
  
• Court of Justice - Judgment C -75/18 -N62 : point 46
  
• Court of Justice - Judgment C -446/18 -N41 : point 57
  
• Court of Justice - Judgment C -686/18 -N53 : point 54
  
• Court of Justice - Opinion C -335/19 -N23 : point 46
  
• Court of Justice - Opinion C -855/19 -N111 : point 32
  
• Court of Justice - Opinion C -855/19 -N114 : point 32
  
• Court of Justice - Judgment C -335/19 -N51 : point 43
  
• Court of Justice - Judgment C -393/19 -N53 : point 62
  
• Court of Justice - Judgment C -485/19 -N37 : point 54
  
• Court of Justice - Judgment C -855/19 -N32 : point 37
  
• Court of Justice - Judgment C -4/20 -N35 : point 57
  
• Court of Justice - Judgment C -45/20 -N31 : point 33
  
• Court of Justice - Opinion C -1/21 -N66 : point 54
  
• Court of Justice - Opinion C -519/22 -N40 : point 60
  

Dates

Date of the lodging of the application initiating proceedings

• 17/11/2022

Date of the Opinion

• 11/04/2024

Date of the hearing

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Date of delivery

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References

Publication in the Official Journal

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Name of the parties

Syndyk Masy Upadłości A

Notes on Academic Writings

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Procedural Analysis Information

Source of the question referred for a preliminary ruling

Wojewódzki Sąd Administracyjny we Wrocławiu - Poland

Subject-matter

• Taxation
  
• - Value added tax
  
• Fundamental rights
  
• - Charter of Fundamental Rights
  
• Principles, objectives and tasks of the Treaties
  

Provisions of national law referred to

Ustawa z dnia 29 sierpnia 1997 r. - Ordynacja podatkowa, art. 108bis, ter et sexies Ustawa z dnia 28 lutego 2003 r. - Prawo upadłościowe i naprawcze, art. 2, 244, 342 et 343

Provisions of international law referred to

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Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

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Judge-Rapporteur

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Advocate General

Kokott

Language(s) of the Case

• Polish
  

Language(s) of the Opinion

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