Judgment of Court (First Chamber) 1 March 2012

Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu

Reference for a preliminary ruling from the Naczelny Sąd Administracyjny

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

Case C‑280/10

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)