# C_2019220EN.01000801.xml

| 1.7.2019 | EN | Official Journal of the European Union | C 220/8 |
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1.7.2019

EN

Official Journal of the European Union

C 220/8

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Judgment of the Court (Eighth Chamber) of 2 May 2019 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Grupa Lotos S.A. v Minister Finansów

(Case C-225/18) (1)

(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Deduction of input tax - Sixth Directive 77/388/EEC - Article 17(2) and (6) - Directive 2006/112/EC - Articles 168 and 176 - Exclusion from the right to deduct - Purchase of overnight accommodation and catering services - Standstill clause - Accession to the European Union)

(2019/C 220/10)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: Grupa Lotos S.A.

Defendant: Minister Finansów

Operative part of the judgment

Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as:

| — | precluding national legislation, such as that at issue in the main proceedings, which provides for the scope of an exclusion from the right to deduct value added tax (VAT) to be extended, after the accession of the Member State concerned to the European Union, and which means that a taxable person, providing tourism services, is deprived, from the entry into force of that extension, of the right to deduct VAT paid on the purchase of overnight accommodation and catering services which that taxable person re-invoices to other taxable persons in the context of the provision of tourism services and |
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precluding national legislation, such as that at issue in the main proceedings, which provides for the scope of an exclusion from the right to deduct value added tax (VAT) to be extended, after the accession of the Member State concerned to the European Union, and which means that a taxable person, providing tourism services, is deprived, from the entry into force of that extension, of the right to deduct VAT paid on the purchase of overnight accommodation and catering services which that taxable person re-invoices to other taxable persons in the context of the provision of tourism services and

| — | not precluding national legislation, such as that at issue in the main proceedings, which provides for the exclusion from the right to deduct VAT paid on the purchase of overnight accommodation and catering services, that exclusion having been introduced before the accession of the Member State concerned to the European Union and maintained thereafter, in accordance with the second paragraph of Article 176 of Directive 2006/112, and which means that a taxable person, who does not provide tourism services, is deprived of the right to deduct VAT paid on the purchase of such overnight accommodation and catering services which that taxable person re-invoices to other taxable persons. |
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not precluding national legislation, such as that at issue in the main proceedings, which provides for the exclusion from the right to deduct VAT paid on the purchase of overnight accommodation and catering services, that exclusion having been introduced before the accession of the Member State concerned to the European Union and maintained thereafter, in accordance with the second paragraph of Article 176 of Directive 2006/112, and which means that a taxable person, who does not provide tourism services, is deprived of the right to deduct VAT paid on the purchase of such overnight accommodation and catering services which that taxable person re-invoices to other taxable persons.

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(1)  OJ C 231, 2.7.2018.

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