H&I 2018/404
Gmina Ryjewa. Municipality. Adjustment of deduction of input tax. Immovable property acquired as capital goods. Court of Justice
CJ 25-07-2018, C-140/17 (Uitspraak) (Gmina Ryjewo)
- Instantie
Court of Justice of the European Union
- Datum
25 juli 2018
- Zaaknummer
C-140/17
- Roepnaam
Gmina Ryjewo
- Vakgebied(en)
Omzetbelasting / Aftrek en teruggaaf
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 25‑07‑2018
Conclusie, Court of Justice of the European Union (Advocate General), 19‑04‑2018
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 17‑03‑2017
Essentie
Gmina Ryjewa. Municipality. Adjustment of deduction of input tax. Immovable property acquired as capital goods. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Gmina Ryjewo. Articles 167, 168 and 184 of Council Directive 2006/112/EC and the principle of the neutrality of VAT must be interpreted as not precluding a body governed by public law from being entitled to a right to adjustment of deductions of VAT paid on immovable property acquired as capital goods in a situation, such as that at issue in the main proceedings, where, at the time of the ... Verder lezen? Log in om dit document te bekijken.