VAT – Directive 2006/112/EC – Articles 9, 168, 169 and 178 – Deduction of input tax paid in respect of transactions conducted with a view to carrying out planned economic activity – Purchase of land by the partners of a partnership – Invoices drawn up prior to registration of the partnership seeking the deduction
[2012] EUECJ C-280/10, C-280/10
Bailii
Directive 2006/112/EC
Citing:
Opinion – Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wasewicz v Dyrektor Izby Skarbowej w Poznaniu ECJ 15-Sep-2011
kopalniaECJ2011
ECJ Opinion – Value Added Tax – Recovery of input tax for operations for the purpose of future economic activity – taxable transaction before the formation of a partnership that carries out economic activity – . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 03 December 2021; Ref: scu.524023
