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Document 62017CA0566
Case C-566/17: Judgment of the Court (Second Chamber) of 8 May 2019 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person engaged in both economic and non-economic activities — Goods and services purchased for the purposes of performing both transactions subject to VAT and non-taxable transactions — Absence of apportionment criteria in national legislation — Principle of lawfulness of the tax)
Case C-566/17: Judgment of the Court (Second Chamber) of 8 May 2019 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person engaged in both economic and non-economic activities — Goods and services purchased for the purposes of performing both transactions subject to VAT and non-taxable transactions — Absence of apportionment criteria in national legislation — Principle of lawfulness of the tax)
Case C-566/17: Judgment of the Court (Second Chamber) of 8 May 2019 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person engaged in both economic and non-economic activities — Goods and services purchased for the purposes of performing both transactions subject to VAT and non-taxable transactions — Absence of apportionment criteria in national legislation — Principle of lawfulness of the tax)
OJ C 230, 8.7.2019, p. 6–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
8.7.2019 |
EN |
Official Journal of the European Union |
C 230/6 |
Judgment of the Court (Second Chamber) of 8 May 2019 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej
(Case C-566/17) (1)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 168(a) - Deduction of input tax - Principle of VAT neutrality - Taxable person engaged in both economic and non-economic activities - Goods and services purchased for the purposes of performing both transactions subject to VAT and non-taxable transactions - Absence of apportionment criteria in national legislation - Principle of lawfulness of the tax)
(2019/C 230/07)
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
Operative part of the judgment
Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national practice which permits a taxable person to deduct the entirety of the input value added tax (VAT) paid on the purchase of goods and services by that taxable person for the purposes of performing both economic activities, which are subject to VAT, and non-economic activities, which do not come within the scope of VAT, on account of the absence, in the applicable tax legislation, of specific rules on allocation criteria which would allow the taxable person to determine the share of input tax which ought to be deemed to be connected to his economic and non-economic activities respectively.