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Court of Justice of the European Union · Judgment

C-241/23P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Warszawie

Decided
2024-05-08
ECLI
ECLI:EU:C:2024:392
CELEX
62023CJ0241
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/CE – Article 73 – Supply of goods or services – In-kind contribution of property – Taxable amount – Consideration – Shares – Nominal value – Issue value.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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