21.4.2012

Official Journal of the European Union

C 118/2

(Case C-280/10) (<span class="super">1</span>)

(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)

2012/C 118/02

Language of the case: Polish

Referring court

Parties to the main proceedings

Applicant: Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna

Defendant: Dyrektor Izby Skarbowej w Poznaniu

Re:

Reference for a preliminary ruling — Naczelny Sąd Administracyjny — Interpretation of Articles 9, 168 and 169 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Deduction of input tax paid in respect of transactions conducted with a view to carrying out planned economic activity but prior to registration of a partnership — Purchase of land by the future partners

Operative part of the judgment

Articles 9, 168 and 169 of Council Directive 2006/112/EC of 28 November 2006 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 VAT 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.

Articles 168 and 178(a) of Directive 2006/112 must be interpreted as precluding national legislation under which, in circumstances such as those at issue in the main proceedings, the input VAT paid cannot be deducted by a partnership when the invoice, drawn up before the registration and identification of the partnership for the purposes of value added tax, was issued in the name of the partners of that partnership.

(<span class="super">1</span>) OJ C 234, 28.8.2010.