- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-500/13: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 16 September 2013 — Gmina Międzyzdroje v Minister Finansów
ECLI:EU:UNKNOWN:62013CN0500
62013CN0500
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
14.12.2013
EN
Official Journal of the European Union
C 367/23
(Case C-500/13)
2013/C 367/39
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: Gmina Międzyzdroje
Respondent: Minister Finansów
Question referred
Must Articles 167, 187 and 189 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) and the principle of tax neutrality be interpreted as permitting provisions of national law such as Article 91(7) and (7a) of the Polish Law of 11 March 2004 on the tax on goods and services (Dz. U. No 177 of 2011, item 1054, as amended), which provide that, in the event of a change in the purpose of capital goods from use in activities not conferring entitlement to deduct input tax to use in activities which do confer such entitlement, the adjustment of deductions may not be effected on a one-off basis but must be spread over the subsequent five years, and, in the case of immovable property, over ten years, following the year in which the capital goods were surrendered for use?
(1) OJ 2006 L 347, p. 1.
* * *
(*1) Language of the case: Polish.