This document is an excerpt from the EUR-Lex website
Document 62019CA0895
Case C-895/19: Judgment of the Court (Ninth Chamber) of 18 March 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach — Poland) — A. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Indirect taxation — VAT — Directive 2006/112/EC — Intra-Community acquisition of goods — Deduction of input tax payable on such an acquisition — Procedural requirements — Substantive requirements — Period within which the tax declaration must be submitted — Principles of fiscal neutrality and proportionality)
Case C-895/19: Judgment of the Court (Ninth Chamber) of 18 March 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach — Poland) — A. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Indirect taxation — VAT — Directive 2006/112/EC — Intra-Community acquisition of goods — Deduction of input tax payable on such an acquisition — Procedural requirements — Substantive requirements — Period within which the tax declaration must be submitted — Principles of fiscal neutrality and proportionality)
Case C-895/19: Judgment of the Court (Ninth Chamber) of 18 March 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach — Poland) — A. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Indirect taxation — VAT — Directive 2006/112/EC — Intra-Community acquisition of goods — Deduction of input tax payable on such an acquisition — Procedural requirements — Substantive requirements — Period within which the tax declaration must be submitted — Principles of fiscal neutrality and proportionality)
OJ C 182, 10.5.2021, p. 16–16
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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10.5.2021 |
EN |
Official Journal of the European Union |
C 182/16 |
Judgment of the Court (Ninth Chamber) of 18 March 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach — Poland) — A. v Dyrektor Krajowej Informacji Skarbowej
(Case C-895/19) (1)
(Reference for a preliminary ruling - Indirect taxation - VAT - Directive 2006/112/EC - Intra-Community acquisition of goods - Deduction of input tax payable on such an acquisition - Procedural requirements - Substantive requirements - Period within which the tax declaration must be submitted - Principles of fiscal neutrality and proportionality)
(2021/C 182/22)
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny w Gliwicach
Parties to the main proceedings
Applicant: A.
Defendant: Dyrektor Krajowej Informacji Skarbowej
Other party: Rzecznik Małych i Średnich Przedsiębiorców
Operative part of the judgment
Articles 167 and 178 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 legislation which makes the exercise of the right to deduct value added tax (VAT) payable on an intra-Community acquisition in the same accounting period as that in which the VAT is due subject to entry of the VAT due in the tax declaration submitted within a three-month period following the end of the month in which the tax liability arose in relation to the goods acquired.