Language of document :

Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 17 March 2017 — Szef Krajowej Administracji Skarbowej v Gmina Ryjewo

(Case C-140/17)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: Szef Krajowej Administracji Skarbowej

Respondent: Gmina Ryjewo

Questions referred

In the light of Articles 167, 168 and 184 et seq. of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 and the principle of neutrality, does a municipality have the right to deduct (by effecting an adjustment) input tax on its investment expenditure in the case where:

–    in the initial period after production (acquisition), the capital goods were used for the purposes of a non-taxable area of activity (in connection with the municipality’s performance of the tasks of a public authority within its area of responsibility); and

–    the use to which the capital goods are put has changed and they will in future be used by the municipality also to carry out taxable transactions?

Is it relevant to the answer to the first question that, at the time when the capital goods were produced or acquired, the municipality’s intention to use those goods in future to carry out taxable transactions was not indicated clearly?

Is it relevant to the answer to the first question that the capital goods will be used for the purpose of carrying out both taxable and non-taxable transactions (in connection with the performance of the tasks of a public authority) and that it is not possible to ascribe specific investment expenditure to one of the abovementioned transaction categories?


1 OJ 2006 L 347, p. 1.