Judgment of the Court (Second Chamber) of 25 July 2018

Szef Krajowej Administracji Skarbowej v Gmina Ryjewo

Request for a preliminary ruling from the Naczelny Sąd Administracyjny

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 184 — Deduction of input tax — Adjustment — Immovable property acquired as capital goods — Initial allocation to an activity which does not confer entitlement to deduct input tax and subsequently also to an activity subject to VAT — Public body — Taxable-person status at the time of the taxable transaction

Case C-140/17

Reports of Cases

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