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(Case M.9014 — PKN Orlen/Grupa Lotos)
Dus, even een stapje erbijEurlex2019 Eurlex2019
Prior notification of a concentration (Case M.9014 — PKN Orlen/Grupa Lotos) ( 1 )
Op deze manier wordt geen antwoord gegeven op de vraag van onderwijsinstellingen en bedrijven.Eurlex2019 Eurlex2019
(Case COMP/M.6987 — BP Europa/Grupa Lotos/Lotos Tank)
INLEIDING EN REIKWIJDTEEurLex-2 EurLex-2
Initiation of proceedings (Case M.9014 — PKN Orlen/Grupa Lotos) ( 1 )
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Case C-225/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Grupa Lotos S.A.
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17 Grupa Lotos then brought an appeal in cassation before the Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland), essentially reiterating its position summarised in paragraph 14 above.
Ik heb ze meegenomenEurlex2019 Eurlex2019
16 The action for annulment of the tax ruling, brought by Grupa Lotos before the Wojewódzki Sąd Administracyjny w Gdańsku (Gdańsk Regional Administrative Court, Poland), was dismissed on grounds similar to those put forward by the tax authorities.
Hebt U enig idee hoe dat mogelijk is?Eurlex2019 Eurlex2019
12 In the course of 2014, Grupa Lotos, subject to VAT in Poland, acquired overnight accommodation and catering services purchased in part for its own use and, in part, for resale to its subsidiaries, themselves taxable persons in that Member State.
Dat kan ons veel informatie gevenEurlex2019 Eurlex2019
There is nothing in the documents before the Court to suggest that the overnight accommodation and catering services purchased by Grupa Lotos from other taxable persons are used by it subsequently to provide tourism services, including for the benefit of other taxable persons.
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13 Grupa Lotos applied for a tax ruling from the Polish tax authorities, asking, in particular, whether, on the assumption that it purchased overnight accommodation and catering services which it then re-invoiced to other VAT taxable persons, it had the right to deduct input VAT under the general rules provided for in Article 86(1) of the Law on VAT.
De uitdaging op het gebied van ontwikkelingEurlex2019 Eurlex2019
The restriction provided for in Article 88(1)(4) of that law, concerning the exclusion from the right to deduct in relation to overnight accommodation and catering services, is not applicable in the present case, since Grupa Lotos is considered not the final consumer of those services, but a service provider like VAT taxable persons who provide those types of service.
Het Topstukkenfonds is onderworpen aan de beheersbevoegdheid en het gezag van de ministerEurlex2019 Eurlex2019
15 In their tax ruling of January 2015, the tax authorities rejected Grupa Lotos’ view, on the ground that the exclusion from the right to deduct, unambiguously laid down in Article 88(1)(4) of the Law on VAT, made no distinction according to whether the taxable person, who initially purchases overnight accommodation and catering services, then acts as a final consumer or as a service provider.
Gayle, Ik heb werkelijkEurlex2019 Eurlex2019
39 If the referring court confirmed that the Commission’s premiss were correct, the exclusion from the right to deduct VAT, which was paid on the purchase by a taxable person, such as Grupa Lotos, of overnight accommodation and catering services, subsequently resold to other taxable persons without there being any connection with the provision of tourism services, ought, in principle, to fall within the scope of the standstill clause provided for in the second paragraph of Article 176 of the VAT Directive.
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2 The request has been made in proceedings between Grupa Lotos S.A., established in Poland, parent company of a group of companies active, inter alia, in the fuel and lubricants sector, and Minister Finansów (Minister for Finance, Poland), concerning a tax ruling by which the Minister for Finance refused Grupa Lotos the right to deduct value added tax (VAT) paid by it on the purchase of overnight accommodation and catering services which that company resells and, therefore, re-invoices to other VAT taxable persons.
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14 In the view of Grupa Lotos, since, first, it is apparent from Article 8(2a) of the Law on VAT that an operator who acquires in his own name services in order to resell them must be considered a service provider and, secondly, the overnight accommodation and catering services are subject to VAT when resold by Grupa Lotos, it ought to be possible to deduct the input VAT paid on their purchase, in accordance with Article 86(1) of the Law on VAT.
Pak het niet persoonlijk op.- Wat verwacht je dan van mij?Eurlex2019 Eurlex2019
51 As regards the case in the main proceedings, it follows that, were the referring court to find that the repeal of the provision in Article 88(1)(4)(a) of the Law on VAT had no effect on the situation of Grupa Lotos, the exclusion from the right to deduct VAT paid on the purchase of overnight accommodation and catering services, introduced prior to the Republic of Poland’s accession to the European Union and maintained after that accession, would fall within the standstill clause provided for in the second paragraph of Article 176 of the VAT Directive and would, not, therefore run counter to the provisions of Article 168(a) of that directive.
Ze wordt een vrouw, Alice WisdomEurlex2019 Eurlex2019
Case C-225/18: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 28 March 2018 — Grupa Lotos S.A. 11
De maatschappij bepaalt de voorwaarden om de beheersovereenkomst of de detailovereenkomst aan de nieuwe bedrijfsomstandigheden aan te passenParaCrawl Corpus ParaCrawl Corpus
19 sinne gevind in 6 ms. Hulle kom uit baie bronne en word nie nagegaan nie.