Szef Krajowej Administracji Skarbowej v Gmina Ryjewo: ECJ 25 Jul 2018

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 184 – Deduction of input tax – Adjustment – Immovable property acquired as capital goods – Initial allocation to an activity which does not confer entitlement to deduct input tax and subsequently also to an activity subject to VAT – Public body – Taxable-person status at the time of the taxable transaction

Citations:

ECLI:EU:C:2018:595

Links:

Bailii

Jurisdiction:

European

Citing:

Opinion – Szef Krajowej Administracji Skarbowej v Gmina Ryjewo ECJ 19-Apr-2018
ECJ Common System of Value Added Tax – Deduction of Input Tax – Opinion – Request for a preliminary ruling – Common system of value added tax – Deduction of input tax – Acquisition of capital goods – Allocation . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 07 April 2022; Ref: scu.656212