CELEX: 62019CA0895
Language: en
Date: 2021-03-18 00:00:00
Title: Case C-895/19: Judgment of the Court (Ninth Chamber) of 18 March 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach — Poland) — A. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Indirect taxation — VAT — Directive 2006/112/EC — Intra-Community acquisition of goods — Deduction of input tax payable on such an acquisition — Procedural requirements — Substantive requirements — Period within which the tax declaration must be submitted — Principles of fiscal neutrality and proportionality)

10.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/16
            
         
      Judgment of the Court (Ninth Chamber) of 18 March 2021 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach — Poland) — A. v Dyrektor Krajowej Informacji Skarbowej
      (Case C-895/19) (1)
      
      (Reference for a preliminary ruling - Indirect taxation - VAT - Directive 2006/112/EC - Intra-Community acquisition of goods - Deduction of input tax payable on such an acquisition - Procedural requirements - Substantive requirements - Period within which the tax declaration must be submitted - Principles of fiscal neutrality and proportionality)
      (2021/C 182/22)
      Language of the case: Polish
      
         Referring court
      
      Wojewódzki Sąd Administracyjny w Gliwicach
      
         Parties to the main proceedings
      
      
         Applicant: A.
      
         Defendant: Dyrektor Krajowej Informacji Skarbowej
      
         Other party: Rzecznik Małych i Średnich Przedsiębiorców
      
         Operative part of the judgment
      
      Articles 167 and 178 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as precluding national legislation which makes the exercise of the right to deduct value added tax (VAT) payable on an intra-Community acquisition in the same accounting period as that in which the VAT is due subject to entry of the VAT due in the tax declaration submitted within a three-month period following the end of the month in which the tax liability arose in relation to the goods acquired.
      
         (1)  OJ C 54, 17.2.2020.