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Case C-114/22, Dyrektor Izby Administracji Skarbowej w Warszawie (VAT — fictitious acquisition): Judgment of the Court (Tenth Chamber) of 25 May 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Izby Administracji Skarbowej w Warszawie v W. sp. z o.o. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Right to deduct VAT — Refusal — Refusal based on the invalidity of the transaction under national civil law)
ECLI:EU:UNKNOWN:62022CA0114
62022CA0114
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17.7.2023
Official Journal of the European Union
C 252/8
(Case C-114/22, (<span class="oj-super oj-note-tag">1</span>) Dyrektor Izby Administracji Skarbowej w Warszawie (VAT — fictitious acquisition))
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Right to deduct VAT - Refusal - Refusal based on the invalidity of the transaction under national civil law)
(2023/C 252/07)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: Dyrektor Izby Administracji Skarbowej w Warszawie
Respondent: W. sp. z o.o.
Operative part of the judgment
Article 167, Article 168(a), Article 178(a) and Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, read in the light of the principles of fiscal neutrality and proportionality, must be interpreted as precluding national legislation under which a taxable person is deprived of the right to deduct input value added tax solely because a taxable economic transaction is regarded as fictitious and invalid under the provisions of national civil law, without it being necessary to establish that the criteria for classifying, under EU law, that transaction as fictitious are met or, where that transaction has actually been carried out, that it is the result of value added tax evasion or abuse of rights.
* Language of the case: Polish.