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2012-3 E.C.R. 1 (2012)

handle is hein.intyb/rcbjcofi0334 and id is 1 raw text is: ZCVRLA Reports of Cases Case C-280/10 Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wqsiewicz sp6lka jawna V Dyrektor lzby Skarbowej w Poznaniu (Reference for a preliminary ruling from the Naczelny Sqd Administracyjny) (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) Summary of the Judgment 1. Tax provisions - Harmonisation tax - Deduction of input tax - incurred by the partners with the not yet registered of laws - Turnover taxes - Common system of value added Origin and extent of the right to deduct - Investment costs view to the creation of and for the purposes of a partnership (Council Directive 2006/112, Arts 9, 168 and 169) 2. Tax provisions - Harmonisation of laws - Turnover taxes - Common system of value added tax - Deduction of input tax - Obligations of the taxable person - Holding of an invoice containing certain information (Council Directive 2006/112, Arts 168 and 178(a)) 1. Articles 9, 168 and 169 of Directive 2006/112 on the common system of value added tax must be interpreted as precluding national legislation which permits neither partners nor their partnership to exercise the right to deduct input value added tax on investment costs incurred by those partners, before the creation and registration of the partnership, for the purposes of and with the view to its economic activity. Those partners may be considered to be taxable persons for the purposes of value added tax and are therefore, in principle, entitled to exercise the right to deduct input tax. In so far as, under national legislation, the partners are unable to rely on the taxable transactions effected by the partnership in order to relieve the cost of the value added tax on investment transactions effected for the purposes of and with the view to the activity of that partnership, the latter must, in order to ensure the neutrality of taxation, be entitled to take account of those investment transactions when deducting value added tax. (see paras 31, 35, 38, operative part 1) ECLI:EU:C:2012:107

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