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Case T-689/24, Dyrektor Krajowej Informacji Skarbowej: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 10 December 2024 – I. S. A. v Dyrektor Krajowej Informacji Skarbowej
ECLI:EU:UNKNOWN:62024TN0689
62024TN0689
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Official Journal of the European Union
EN
C series
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C/2025/1241
3.3.2025
(Case T-689/24, Dyrektor Krajowej Informacji Skarbowej)
(C/2025/1241)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: I. S. A.
Defendant: Dyrektor Krajowej Informacji Skarbowej
Question referred
Must Articles 167, 168(a) and 178(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) and the principles of fiscal neutrality, effectiveness and proportionality be interpreted as precluding a provision of national law, such as Article 86(10b)(1) of the [Ustawa o podatku od towarów i usług (Polish Law on VAT)], under which a taxable person may not assert the right to deduct input tax in a return submitted for a period in which that person met the substantive conditions for exercising that right if, during that period, he or she had not yet received an invoice, even though that person did receive the invoice before submitting the return?
Language of the case: Polish.
ELI: http://data.europa.eu/eli/C/2025/1241/oj
ISSN 1977-091X (electronic edition)
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(1) OJ 2006 L 347, p. 1.
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Language of the case: Polish
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