BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 26-09-2017
- Show case reference
- Opinion date: 06-12-2018
- Ruling date: 08-05-2019
- AG: Sharpston
References in this case
- C-108/14 - Larentia + Minerva
- C-118/11 - Eon Aset Menidjmunt
- C-140/17 - Gmina Ryjewo
- C-142/99 - Floridienne and Berginvest
- C-16/00 - Cibo Participations
- C-174/08 - NCC Construction Danmark
- C-229/15 - Mateusiak
- C-321/05 - Kofoed
- C-33/03 - Commission v United Kingdom
- C-437/06 - Securenta
- C-496/11 - Portugal Telecom
- C-77/01 - Empresa de Desenvolvimento Mineiro (EDM)
Highlight in text
Go|
15.1.2018 |
EN |
Official Journal of the European Union |
C 13/5 |
Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 26 September 2017 — Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej
(Case C-566/17)
(2018/C 013/05)
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny we Wrocławiu
Parties to the main proceedings
Applicant: Związek Gmin Zagłębia Miedziowego w Polkowicach
Defendant: Szef Krajowej Administracji Skarbowej
Question referred
Do Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) and the principle of VAT neutrality preclude a national practice where the right is granted to a full deduction of input tax in connection with the purchase of goods and services used both for the purposes of a taxable person’s transactions falling within the scope of VAT (taxed and exempted) and falling outside the scope of VAT, owing to the absence in national law of methods and criteria for apportioning the input tax in relation to those types of transaction?
(1) OJ 2006 L 347, p. 1.