Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Information not available

Citations of case-law or legislation

References in grounds of judgment

• Directive 2006/112 -A01P2
• Directive 2006/112 -A73

Operative part

Information not available

Opinion

• Directive 2006/112 : points 10, 36, 47
  
• Directive 2006/112 -A01P2 : points 5, 24, 28 - 32, 34, 43, 44, 73
  
• Directive 2006/112 -A73 : points 6, 24, 28 - 32, 43, 44, 73
  
• Directive 2006/112 -A76P2 : point 25
  
• Directive 2006/112 -A78 : point 7
  
• Directive 2006/112 -A78LA : points 28 - 32, 43, 73
  
• Directive 2006/112 -A90 : points 37, 43, 45
  
• Directive 2006/112 -A90P1 : points 8, 38
  
• Directive 2006/112 -A93 : point 29
  
• Directive 2006/112 -A203 : points 9, 27, 50 - 54
  
• Directive 2006/112 -A226TER : point 53
  
• Regulation 605/2018 : point 2
  
• Court of Justice - Judgment C -104/86 -N6 : point 57
  
• Court of Justice - Judgment C -104/86 -N11 : point 60
  
• Court of Justice - Judgment C -342/87 -N8 : point 47
  
• Court of Justice - Judgment C -192/95 -N25 : point 60
  
• Court of Justice - Judgment C -192/95 -N29 : point 57
  
• Court of Justice - Judgment C -384/95 -N20 : point 34
  
• Court of Justice - Judgment C -384/95 -N23 : point 34
  
• Court of Justice - Judgment C -397/98 -N84 : point 49
  
• Court of Justice - Judgment C -441/98 -N31 : point 57
  
• Court of Justice - Judgment C -441/98 -N33 : point 60
  
• Court of Justice - Judgment C -454/98 -N49 : point 47
  
• Court of Justice - Judgment C -147/01 -N100 : point 60
  
• Court of Justice - Judgment C -78/02 -N49 : point 47
  
• Court of Justice - Judgment C -35/05 -N38 : point 39
  
• Court of Justice - Judgment C -35/05 -N39 : point 39
  
• Court of Justice - Judgment C -35/05 -N41 : point 40
  
• Court of Justice - Judgment C -271/06 -N21 : points 48, 69
  
• Court of Justice - Judgment C -283/06 -N37 : point 34
  
• Court of Justice - Judgment C -309/06 -N35 : point 49
  
• Court of Justice - Judgment C -309/06 -N41 : point 57
  
• Court of Justice - Judgment C -309/06 -N42 : point 57
  
• Court of Justice - Judgment C -309/06 -N43 : point 60
  
• Court of Justice - Judgment C -309/06 -N56 : point 57
  
• Court of Justice - Judgment C -566/07 -N35 : point 47
  
• Court of Justice - Judgment C -566/07 -N48 : point 57
  
• Court of Justice - Judgment C -566/07 -N49 : point 60
  
• Court of Justice - Judgment C -566/07 -N50 : point 62
  
• Court of Justice - Judgment C -2/08 -N24 : point 47
  
• Court of Justice - Judgment C -472/08 -N17 : point 47
  
• Court of Justice - Judgment C -398/09 -N20 : point 60
  
• Court of Justice - Judgment C -398/09 -N21 : point 57
  
• Court of Justice - Judgment C -520/10 -N23 : point 34
  
• Court of Justice - Judgment C -642/11 -N32 : point 52
  
• Court of Justice - Judgment C -138/12 -N24 : point 52
  
• Court of Justice - Judgment C -191/12 -N28 : point 59
  
• Court of Justice - Judgment C -249/12 -N34 : point 35
  
• Court of Justice - Judgment C -249/12 -N43 : point 35
  
• Court of Justice - Judgment C -431/12 -N20 : point 47
  
• Court of Justice - Judgment C -69/14 -N24 : point 49
  
• Court of Justice - Judgment C -564/15 -N51 : point 39
  
• Court of Justice - Judgment C -564/15 -N53 : point 40
  
• Court of Justice - Judgment C -712/17 -N32 : point 52
  
• Court of Justice - Judgment C -127/18 : point 48
  
• Court of Justice - Judgment C -127/18 -N22 : point 69
  
• Court of Justice - Judgment C -34/19 -N37 : point 47
  
• Court of Justice - Judgment C -335/19 -N31 : points 48, 69
  
• Court of Justice - Judgment C -424/19 -N25 : point 47
  
• Court of Justice - Judgment C -521/19 -N34 : point 35
  
• Court of Justice - Judgment C -521/19 -N39 : point 35
  
• Court of Justice - Judgment C -48/20 -N27 : point 52
  
• Court of Justice - Judgment C -398/20 -N31 : points 48, 69
  
• Court of Justice - Opinion C -378/21 -N38 : point 54
  
• Court of Justice - Judgment C -235/21 -N36 : point 52
  
• Court of Justice - Judgment C -378/21 -N20 : point 52
  
• Court of Justice - Judgment C -378/21 -N21 : point 51
  
• Court of Justice - Judgment C -378/21 -N25 : point 54
  
• Court of Justice - Judgment C -520/21 -N81 : point 68
  
• Court of Justice - Judgment C -453/22 -N22 : point 39
  
• Court of Justice - Judgment C -453/22 -N23 : point 39
  

Dates

Date of the lodging of the application initiating proceedings

• 20/09/2022

Date of the Opinion

• 16/11/2023

Date of the hearing

Information not available

Date of delivery

21/03/2024

References

Publication in the Official Journal

Information not available

Name of the parties

Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibilité de correction en cas de taux erroné)

Notes on Academic Writings

Information not available

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. 29, par. 4a et 4c, et art. 29a, par. 13 et 14 Ustawa z dnia 29 sierpnia 1997 r. - Ordynacja podatkowa, art. 72, par. 1, et art. 81, par. 2 Rozporządzenie Ministra Finansów z dnia 14 marca 2013 r.. w sprawie kas rejestrujących, art. 3, par. 5 et 6

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

septième chambre (Cour)

Judge-Rapporteur

Wahl

Advocate General

Kokott

Language(s) of the Case

• Polish
  

Language(s) of the Opinion

• German