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Case C-229/15: Judgment of the Court (Tenth Chamber) of 16 June 2016 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Jan Mateusiak (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Articles 18(c), 184 and 187 — Taxable transactions — Cessation of the taxable economic activity — Retention of goods on which VAT became deductible — Adjustment of deductions — Adjustment period — Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period)
ECLI:EU:UNKNOWN:62015CA0229
62015CA0229
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Official Journal of the European Union
C 305/10
(Case C-229/15) (<span class="super">1</span>)
((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Articles 18(c), 184 and 187 - Taxable transactions - Cessation of the taxable economic activity - Retention of goods on which VAT became deductible - Adjustment of deductions - Adjustment period - Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period))
(2016/C 305/15)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Minister Finansów
Defendant: Jan Mateusiak
Operative part of the judgment
Article 18(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that, when a taxable person ceases to carry out a taxable economic activity, the retention of goods by that taxable person, where valued added tax on such goods became deductible upon their acquisition, can be treated as a supply of goods for consideration and be subject to value added tax if the adjustment period laid down in Article 187 of Directive 2006/112, as amended by Directive 2009/162, has passed.
*
Language of the case: Polish.
(<span class="super">1</span>) OJ C 294, 7.9.2015.