CELEX: 62007CA0414
Language: en
Date: 2008-12-22 00:00:00
Title: Case C-414/07: Judgment of the Court (Fourth Chamber) of 22 December 2008 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie — Republic of Poland) — Magoora sp. zoo v Dyrektor Izby Skarbowej w Krakowie (Sixth VAT Directive — Article 17(2) and (6) — National legislation — Deduction of VAT on the purchase of fuel for certain vehicles irrespective of the purpose for which they are used — Effective restriction on deductions — Exclusions laid down by national law when the directive entered into force)

21.2.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 44/17
            
         Judgment of the Court (Fourth Chamber) of 22 December 2008 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie — Republic of Poland) — Magoora sp. zoo v Dyrektor Izby Skarbowej w Krakowie
   (Case C-414/07) (1)
   
   (Sixth VAT Directive - Article 17(2) and (6) - National legislation - Deduction of VAT on the purchase of fuel for certain vehicles irrespective of the purpose for which they are used - Effective restriction on deductions - Exclusions laid down by national law when the directive entered into force)
   (2009/C 44/27)
   Language of the case: Polish
   Referring court
   Wojewódzki Sąd Administracyjny w Krakowie
   Parties to the main proceedings
   
      Applicant: Magoora sp. zoo
   
      Defendant: Dyrektor Izby Skarbowej w Krakowie
   Re:
   Reference for a preliminary ruling — Wojewódzki Sąd Administracyjny w Krakowie — Interpretation of Article 17(2) and (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) — National rules excluding the right to deduct tax on purchases of fuel for certain vehicles irrespective of the purpose (business or private) for which the vehicle concerned is used — Amendment of the criteria governing vehicles covered by the exclusion, resulting in a de facto restriction of the scope of the right to deduct in comparison with the period before Directive 77/388 entered into force in the Member State concerned
   Operative part of the judgment
   The second subparagraph of Article 17(6) of the 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 precludes a Member State from repealing in their entirety, when that directive is transposed into national law, national provisions concerning restrictions on the right to deduct input tax on purchases of fuel for vehicles used for a taxable activity, by replacing, on the date on which that directive entered into force on its territory, those provisions by provisions laying down new criteria in that regard, if — which is for the national court to determine — the latter provisions have the effect of extending the scope of those restrictions. It precludes, in any event, a Member State from subsequently amending its legislation which entered into force on that date, so as to extend the scope of those restrictions as compared with the situation existing prior to that date.
   
      (1)  OJ C 269, 10.11.2007.