Case C-395/09: Judgment of the Court (Seventh Chamber) of 30 September 2010 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Oasis East sp. z o.o. v Minister Finansów (Sixth VAT Directive — Directive 2006/112/EC — Accession of a new Member State — Right to deduct input tax — National legislation excluding the right to deduct tax on the provision of certain services — Commercial partners established in a territory classified as a tax haven — Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force)
Date: 2010-09-30
Institutions: Court of Justice
Subjects: Poland, VAT, basis of tax assessment, delivery, distributive trades, interpretation of the law, provision of services, tax exemption








C_2010317EN.01001002.xml










20.11.2010   


EN


Official Journal of the European Union


C 317/10





Judgment of the Court (Seventh Chamber) of 30 September 2010 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Oasis East sp. z o.o. v Minister Finansów
(Case C-395/09) (1)

(Sixth VAT Directive - Directive 2006/112/EC - Accession of a new Member State - Right to deduct input tax - National legislation excluding the right to deduct tax on the provision of certain services - Commercial partners established in a territory classified as a ‘tax haven’ - Option for Member States to retain rules excluding the right to deduct at the time when the Sixth VAT Directive entered into force)
2010/C 317/19
Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings


Applicant: Oasis East sp. z o.o.

Defendant: Minister Finansów

Re:

Reference for a preliminary ruling — Naczelny Sąd Administracyjny — Interpretation of Article 17(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) and of Article 176 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation, already in force prior to accession, which excluded a right to a reduction of tax relating to the provision of services in respect of which payment is made in favour of a person having its place of residence, registered office or central management in a territory regarded as being a ‘tax haven’

Operative part of the judgment

Article 17(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 95/7/EC of 10 April 1995, the provisions of which have, in essence, been reproduced in Article 176 of Council Directive 2006/112/EC of 28 November 2006 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.


(1)  OJ C 312, 19.12.2009.