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Articles 91(1) to (3), (7) and (7a) of the version of the Law of 11 March 2004 on the tax on goods and services (ustawa o podatku od towarów i usług, Dz. U. No 54, position 535) that is relevant to the main proceedings, states as follows: ‘1. Following completion of the year in which the taxable person had the right to deduct the input tax referred to in Article 86(1), he shall be required, in respect of the completed tax year, to adjust the amount of tax deducted pursuant to Article 90(2) to (9), having regard to the proportion calculated in the manner laid down in Article 90(2) to (6) or provisions adopted pursuant to Article 90(11). Such adjustment shall not be effected if the difference between the proportion of deduction specified in Article 90(4) and the proportion specified in the previous sentence does not exceed two percentage points. 2. In the case of goods and services which are treated by the taxable person as forming part of his depreciable fixed assets, intangible assets and legal assets under the provisions applying to income tax, and also land and rights of perpetual usufruct over land, where they have been added to the fixed assets or intangible assets or legal assets of the acquirer, with the exception of those the book value of which does not exceed 15000 [Polish zlotys (PLN)], the taxable person shall effect the adjustment referred to in paragraph 1 over the five subsequent years, and, in the case of immovable property and rights of perpetual use over land, over ten years, following the year in which they were surrendered for use. In the case referred to in the first sentence, the deduction shall be adjusted annually by one fifth and, in the case of immovable property and perpetual use over land, by one tenth of the amount of tax on their acquisition or establishment. In the case of fixed assets, intangible assets and legal assets the book value of which does not exceed PLN 15000, paragraph 1 shall apply mutatis mutandis, with the adjustment being effected following completion of the year in which they were handed over for usufruct. … 3. The adjustments referred to in paragraphs 1 and 2 are to be effected in the tax return filed for the first accounting period of the year following the tax year in respect of which the adjustment is effected, and, where economic activity is ceased, in the tax return for the final accounting period. … 7. The provisions of paragraphs 1 to 6 shall apply mutatis mutandis where the taxable person had the right to reduce the amounts of tax due by the whole amount of the input tax on goods or services which the taxable person used himself and he made that reduction or he did not have that right and the right to reduce the amount of tax due by the amount of the input tax on those goods or services was subsequently amended. 7a. In the case of goods and services which are treated by the taxable person as forming part of his depreciable fixed assets, intangible assets and legal assets under the provisions applying to income tax, as well as land and rights of perpetual use over land, where these have been added to the fixed assets or intangible assets or legal assets of the acquirer, with the exception of those the book value of which does not exceed PLN 15000, the adjustment referred to in paragraph 7 is to be effected according to the rules laid down in the first and second sentences of paragraph 2 and in paragraph 3. That adjustment is to be effected in the case of every subsequent amendment of the right to deductions if the amendment occurs during the adjustment period.’