Judgment of the Court (Third Chamber) of 22 December 2010

Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi

Reference for a preliminary ruling from Naczelny Sąd Administracyjny

Sixth VAT Directive – Right to deduct input VAT – Services provided – Taxable person not registered for VAT – Details required on the VAT invoice – National tax legislation – Exclusion of right to deduct under Article 17(6) of the Sixth VAT Directive

Case C-438/09


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
26/02/2011 Dankowski
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Judgment
ECLI:EU:C:2010:818
22/12/2010 Dankowski
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2010:818
22/12/2010 Dankowski
Application (OJ)
13/02/2010 Dankowski
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2010 I-14009

Subject-matter

Reference for a preliminary ruling – Naczelny Sąd Administracyjny – Interpretation of Article 17(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) – Compatibility with this provision of national legislation excluding the right to deduct input tax paid for supply of a service on the basis of an invoice issued, in breach of national law, by a person not on the register of taxable persons for the purposes of VAT

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.08 Deductions and refunds
          4.10.02.01.08.04 Rules governing exercise of the right of deduction
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.09 Obligations of taxable persons and certain non-taxable persons
          4.10.02.01.09.02 Invoicing
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.08 Deductions and refunds
          4.10.02.01.08.03 Restrictions on the right of deduction


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 09/11/2009

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

22/12/2010


References

Publication in the Official Journal

Application: OJ C 37 from 13.02.2010, p.2

Judgment: OJ C 63 from 26.02.2011, p.8

Name of the parties

Dankowski

Notes on Academic Writings

  1. Dominik, Dagmara: Highlights & Insights on European Taxation 2010 nº 5 p.34 (EN)
  2. Costaș, Cosmin Flavius: Jurisprudenţa fiscalǎ a Curții de Justiție Europene. Hotărârea Curţii de Justiţie Europene a Uniunii Europene din 22 decembrie 2010, în afacerea c-438/09, Boguslaw Juliusz Dankowski c. Dyrektor Izby Skarbowej w Lodzi, Curierul Fiscal 2011 nº 3 p.45-47 (RO)
  3. Lazaretou, Theodora ; Giannagas, Nikolaos-Antonios: F.P.A. - proypotheseis askisis tou dikaiomatos ekptosis ton eisroon, Deltio Forologikis Nomothesias 2011 p.965-977 (EL)
  4. Prezelj, Tamara: Odvzem DDV številke, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2013 n° 7-8 p.3-6 (SL)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Naczelny Sąd Administracyjny (Cour suprême administrative) - Poland

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

PL - Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

troisième chambre (Cour)

Judge-Rapporteur

Silva de Lapuerta

Advocate General

Mengozzi

Language(s) of the Case

  • Polish

Language(s) of the Opinion

    Information not available