{"content":[{"text":"Summary","bbox":{"left":0.157119,"top":0.10051,"width":0.08183499999999999,"height":0.019807000000000005}},{"text":"C-697/20 – 1","bbox":{"left":0.741655,"top":0.10051,"width":0.11087800000000003,"height":0.019807000000000005}},{"text":"Case C-697/20","bbox":{"left":0.440235,"top":0.132275,"width":0.12872699999999998,"height":0.020564}},{"text":"Summary of the request for a preliminary ruling pursuant to Article 98(1) of \n the Rules of Procedure of the Court of Justice","bbox":{"left":0.161109,"top":0.163598,"width":0.687085,"height":0.03764500000000001}},{"text":"Date lodged:","bbox":{"left":0.157119,"top":0.213783,"width":0.11362899999999998,"height":0.020564}},{"text":"21 December 2020","bbox":{"left":0.276186,"top":0.244688,"width":0.159648,"height":0.01980699999999999}},{"text":"Referring court:","bbox":{"left":0.157119,"top":0.276441,"width":0.14727,"height":0.02056399999999997}},{"text":"Naczelny \n Poland)","bbox":{"left":0.276186,"top":0.309772,"width":0.079546,"height":0.03447300000000003}},{"text":"Sąd","bbox":{"left":0.367892,"top":0.309772,"width":0.031478000000000006,"height":0.016442999999999985}},{"text":"Administracyjny","bbox":{"left":0.412138,"top":0.309772,"width":0.141474,"height":0.016442999999999985}},{"text":"(Supreme","bbox":{"left":0.565981,"top":0.309772,"width":0.08151699999999995,"height":0.016442999999999985}},{"text":"Administrative","bbox":{"left":0.660227,"top":0.309772,"width":0.12622500000000003,"height":0.016442999999999985}},{"text":"Court,","bbox":{"left":0.79895,"top":0.309772,"width":0.05312899999999998,"height":0.016442999999999985}},{"text":"Date of the decision to refer:","bbox":{"left":0.157119,"top":0.356203,"width":0.254683,"height":0.02056399999999997}},{"text":"22 July 2020","bbox":{"left":0.276186,"top":0.387095,"width":0.10839200000000004,"height":0.01980700000000002}},{"text":"Appellant:","bbox":{"left":0.157119,"top":0.41886,"width":0.09582099999999999,"height":0.020564000000000027}},{"text":"W.G.","bbox":{"left":0.276186,"top":0.449752,"width":0.04559000000000002,"height":0.01980700000000002}},{"text":"Respondent:","bbox":{"left":0.157119,"top":0.481518,"width":0.113259,"height":0.020564000000000027}},{"text":"Dyrektor Izby Skarbowej in L.","bbox":{"left":0.276186,"top":0.512445,"width":0.257897,"height":0.01980700000000002}},{"text":"Subject matter of the case in the main proceedings","bbox":{"left":0.157119,"top":0.591569,"width":0.45128899999999994,"height":0.020564000000000027}},{"text":"Exclusion of the option to treat as separate VAT taxable persons spouses who \n engage in agricultural activity within an agricultural holding using their marital \n joint property; the status of flat-rate farmers and of farmers taxed in accordance \n with general rules.","bbox":{"left":0.157119,"top":0.622473,"width":0.69496,"height":0.07102599999999992}},{"text":"Subject matter and legal basis of the reference","bbox":{"left":0.157119,"top":0.719734,"width":0.414246,"height":0.020564000000000027}},{"text":"Interpretation of EU law; Article 267 TFEU","bbox":{"left":0.157119,"top":0.750638,"width":0.36965499999999996,"height":0.01980700000000002}},{"text":"Questions referred","bbox":{"left":0.157119,"top":0.796646,"width":0.16827000000000003,"height":0.020564000000000027}},{"text":"1. Must the provisions of Council Directive 2006/112/EC of 28 November \n 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, as \n amended), in particular Articles 9, 295 and 296, be interpreted as precluding a \n national practice laid down in Article 15(4) and (5) of the Ustawa z dnia 11 marca","bbox":{"left":0.157119,"top":0.827538,"width":0.695401,"height":0.07103700000000002}},{"text":"EN","bbox":{"left":0.062999,"top":0.915045,"width":0.053680000000000005,"height":0.03802899999999998}}],"images_bbox":[],"images_bbox_not_text_overlap":[]}