Abstract

The reviewed Judgment of the Court of Justice of the European Union (CJEU) of 22 April 2015, C – 357/13, decides that a partnership limited by shares under Polish law must be regarded as a capital company within the meaning of the provisions of the Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital even if only some of its capital and members are able to satisfy the conditions laid down by that provision. Th erefore it resolves the legal and tax issue which has divided the practice of ruling of administrative courts. Th e Judgment decides in favor of taxpayers because it confi rms that activities undertaken by Polish partnerships limited by shares enjoy tax exemption on the same basis as capital companies.