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 – Issuance of invoices on behalf of the future partnership and ‘future partners’ – Purchase of land at the expense of ‘future partners’ contributions in kind to the partnership at the time of its formation
Cruz Villallon AG
C-280/10, [2011] EUECJ C-280/10
Bailii
Cited by:
Opinion – Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wasewicz v Dyrektor Izby Skarbowej w Poznaniu ECJ 1-Mar-2012
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 . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 01 November 2021; Ref: scu.444383