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Document 62009CN0438
Case C-438/09: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 November 2009 — Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi
Case C-438/09: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 November 2009 — Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi
Case C-438/09: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 November 2009 — Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi
OJ C 37, 13.2.2010, p. 2–2
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
13.2.2010 |
EN |
Official Journal of the European Union |
C 37/2 |
Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 9 November 2009 — Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi
(Case C-438/09)
2010/C 37/02
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: Bogusław Juliusz Dankowski
Defendant: Dyrektor Izby Skarbowej w Łodzi
Questions referred
1. |
Do the rules of the common system of VAT, in particular Article 17(6) of the Sixth VAT Directive (Directive 77/388/EEC), (1) preclude legislation of a Member State under which a taxable person does not acquire the right to deduct input tax arising from a VAT invoice issued by a person who is not entered on the register of taxable persons for the purpose of tax on goods and services? |
2. |
Is it relevant to the answer to the first question that:
|
3. |
Does the answer to the first question depend on additional criteria being satisfied (for example, proof that the taxable person acted in good faith)? |
(1) Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).