CELEX: 62010CN0280
Language: en
Date: 2010-06-04 00:00:00
Title: Case C-280/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland), lodged on 4 June 2010 — Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz (a partnership) v Dyrektor Izby Skarbowej w Poznaniu

28.8.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 234/23
            
         Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland), lodged on 4 June 2010 — Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz (a partnership) v Dyrektor Izby Skarbowej w Poznaniu
   (Case C-280/10)
   ()
   2010/C 234/37
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz (a partnership)
   
      Respondent: Dyrektor Izby Skarbowej w Poznaniu
   
      Questions referred
   
   
               1.
            
            
               Is an entity, in the persons of future partners, which effects investment expenditure before formal registration of the partnership as an entity governed by commercial law or registration for purposes of value added tax, entitled, following registration of the partnership as an entity governed by commercial law and registration for purposes of value added tax, to exercise, pursuant to Article 9 and Articles 168 and 169 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) the right to deduct input tax incurred in connection with investment expenditure which is used for taxable activities carried out within the framework of the partnership?
            
         
               2.
            
            
               Does an invoice documenting incurred investment expenditure which was issued to the partners, and not to the partnership, preclude exercise of the right to deduct input tax incurred in connection with investment expenditure as referred to in Question 1?
            
         
      (1)  OJ 2006 L 347, p. 1.