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Document 62018CO0491

Order of the Court (Tenth Chamber) of 13 December 2018.
Mennica Wrocławska sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.
Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 168, 178 and 226 — Refusal of the right to deduct — Erroneous designation of goods on invoices.
Case C-491/18.

Order of the Court (Tenth Chamber) of 13 December 2018.
Mennica Wrocławska sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.
Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.
Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 168, 178 and 226 — Refusal of the right to deduct — Erroneous designation of goods on invoices.
Case C-491/18.

Digital reports (Court Reports - general)

Order of the Court (Tenth Chamber) of 13 December 2018 — Mennica Wrocławska

(Case C‑491/18)

(Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 168, 178 and 226 — Refusal of the right to deduct — Erroneous designation of goods on invoices)

Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Origin and scope of the right to deduct — Rules governing exercise of the right to deduct — Refusal of the right to deduct on the ground of the erroneous designation of goods on invoices — Not permissible — Earlier provision to the tax authorities of the documents and clarifications necessary to determine the actual subject of the transactions — Irrelevant

(Council Directive 2006/112, as amended by Directive 2010/45, Arts 168(a), 178(a) and 226)

(see para. 47, operative part)

Operative part

Article 168(a), 178(a), and Article 226 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as precluding national tax authorities from refusing taxable persons the right to deduct value added tax due or paid upstream on the sole ground that the invoices issued contain an error relating to the identification of the goods to which the transactions concerned relate, even where the taxable person has provided those authorities, before the latter took a decision in its regard, with the documents and clarifications necessary to determine the actual subject of those transactions and attesting thereto.

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