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

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A02 : paragraph 3
• Directive 77/388 -A04 : paragraph 4
• Directive 77/388 -A17 : paragraph 5
• Directive 77/388 -A17P2 : paragraphs 1, 22, 26, 33, 36
• Directive 77/388 -A17P6 : paragraphs 1, 20, 39, 41, 43 - 45, 47
• Directive 77/388 -A18 : paragraph 1
• Directive 77/388 -A18P1LA : paragraphs 6, 21, 27, 38
• Directive 77/388 -A22 : paragraph 1
• Directive 77/388 -A22P1 : paragraphs 7, 32, 34, 36
• Directive 77/388 -A22P3 : paragraphs 8, 27
• Directive 77/388 -A22P3LA : paragraph 28
• Directive 77/388 -A22P3LB : paragraphs 21, 28 - 30, 38
• Directive 77/388 -A22P8 : paragraphs 9, 37
• Court of Justice - Judgment C -286/94 : paragraph 37
• Court of Justice - Judgment C -305/97 : paragraph 41
• Court of Justice - Judgment C -110/98 : paragraphs 34, 37
• Court of Justice - Judgment C -409/99 : paragraph 22
• Court of Justice - Judgment C -137/02 : paragraph 24
• Court of Justice - Judgment C -434/03 : paragraph 41
• Court of Justice - Judgment C -465/03 : paragraph 22
• Court of Justice - Judgment C -437/06 : paragraph 23
• Court of Justice - Judgment C -95/07 : paragraphs 35, 37
• Court of Justice - Judgment C -371/07 : paragraph 40
• Court of Justice - Judgment C -414/07 : paragraph 42
• Court of Justice - Judgment C -29/08 : paragraphs 23, 24
• Court of Justice - Judgment C -74/08 : paragraph 46
• Court of Justice - Judgment C -102/08 : paragraph 23
• Court of Justice - Judgment C -538/08 : paragraph 40
• Court of Justice - Judgment C -385/09 : paragraph 34
• Court of Justice - Judgment C -392/09 : paragraph 35
• Court of Justice - Judgment C -395/09 : paragraphs 41 - 43, 46

Operative part

• Interprets : Directive 77/388 -A17P6
• Interprets : Directive 77/388 -A18P1LA
• Interprets : Directive 77/388 -A22P3LB

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