Judgment — ECLI:EU:C:2010:570
Date: 2010-09-30
Language of the case: Polish
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Poland

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Deduction of input tax – Exclusions from the right of deduction – Option for Member States to retain exclusions existing on entry into force of the Sixth Directive (Council Directive 77/388, Art. 17(6)) Article 17(6) of Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, as amended by Directive 95/7, the provisions of which have, substantially, been reproduced in Article 176 of Directive 2006/112 on the common system of value added tax, must be construed as not authorising the retention of national legislation, applicable when Sixth Directive 77/388 entered into force in the Member State concerned, which excludes in general the right to deduct input value added tax paid at the time of the purchase of imported services, the price of which is directly or indirectly paid to a person established in a State or territory classified as a ‘tax haven’ by that national legislation. Member States are not empowered to maintain exclusions from that right which apply in a general manner to any expenditure related to the acquisition of goods or services. (see paras 30, 32, operative part)