CELEX: 62018CN0491
Language: en
Date: 2018-07-27 00:00:00
Title: Case C-491/18: Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 27 July 2018 — Mennica Wrocławska sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

20.1.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 19/6
            
         
      Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu (Poland) lodged on 27 July 2018 — Mennica Wrocławska sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
      (Case C-491/18)
      (2020/C 19/07)
      Language of the case: Polish
      
         Referring court
      
      Wojewódzki Sąd Administracyjny we Wrocławiu
      
         Parties to the main proceedings
      
      
         Appellant: Mennica Wrocławska sp. z o.o.
      
         Respondent: Dyrektor Izby Administracji Skarbowej we Wrocławiu
      By order of 13 December 2018, the Court (Tenth Chamber) ruled that Articles 168(a), 178(a) and 226 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 the national tax authorities from refusing to allow a taxable person the right to deduct the input value added tax due or paid for the sole reason that the invoices drawn up contain an error as to the identification of the goods which were the subject of the transactions in question, even though the taxable person had provided to the tax authorities, before those authorities took a decision in his regard, the documents and explanations necessary for determining what the actual subject matter of those transactions was and for establishing that those transactions had indeed taken place.