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Document 62013CB0500
Case C-500/13: Order of the Court (Ninth Chamber) of 5 June 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Międzyzdroje v Minister Finansów (Request for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Capital goods — Immovable property — Adjustment of deductions — National legislation providing for an adjustment period of 10 years)
Case C-500/13: Order of the Court (Ninth Chamber) of 5 June 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Międzyzdroje v Minister Finansów (Request for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Capital goods — Immovable property — Adjustment of deductions — National legislation providing for an adjustment period of 10 years)
Case C-500/13: Order of the Court (Ninth Chamber) of 5 June 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Międzyzdroje v Minister Finansów (Request for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Capital goods — Immovable property — Adjustment of deductions — National legislation providing for an adjustment period of 10 years)
OJ C 261, 11.8.2014, p. 10–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
11.8.2014 |
EN |
Official Journal of the European Union |
C 261/10 |
Order of the Court (Ninth Chamber) of 5 June 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Międzyzdroje v Minister Finansów
(Case C-500/13) (1)
((Request for a preliminary ruling - VAT - Directive 2006/112/EC - Deduction of input tax - Capital goods - Immovable property - Adjustment of deductions - National legislation providing for an adjustment period of 10 years))
2014/C 261/16
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Applicant: Gmina Międzyzdroje
Defendant: Minister Finansów
Operative part of the order
Articles 167, 187 and 189 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax together with the principle of neutrality of value added tax must be interpreted as not precluding provisions of national law, such as those at issue in the main proceedings, which, in a case where there is a change in the purpose of immovable property acquired as capital goods from an initial use in activities not conferring entitlement to deduct input tax to a subsequent use in activities which do confer such entitlement, provide for an adjustment period of 10 years starting from the time at which the goods are first used and, therefore, do not permit a one-off adjustment during a single tax year.