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SVInfo
- Referral date: 19-05-2015
- Show case reference
- Opinion date: 03-03-2016
- Ruling date: 16-06-2016
- AG: Kokott
References in this case
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7.9.2015 |
EN |
Official Journal of the European Union |
C 294/17 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 19 May 2015 — Minister Finansów v Jan Mateusiak
(Case C-229/15)
(2015/C 294/23)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: Minister Finansów
Defendant: Jan Mateusiak
Question referred
Must Article 18(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that, on expiry of the adjustment period referred to in Article 187 of the directive, a taxable person’s fixed assets upon the acquisition of which he deducted VAT, should not be subject to tax and included in the winding-up inventory at the time he ceases his activity, if the period laid down in law for adjusting the input tax on the acquisition thereof, which arises from the estimated period for using those assets in the taxable person’s economic activity, has passed, or as meaning that the fixed assets are subject to tax at the time the taxable person ceases his economic activity, regardless of the adjustment period?
(1) OJ 2006 L 347, p. 1.