CELEX: 62013CB0500
Language: en
Date: 2014-06-05 00:00:00
Title: Case C-500/13: Order of the Court (Ninth Chamber) of 5 June 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Międzyzdroje v Minister Finansów (Request for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Capital goods — Immovable property — Adjustment of deductions — National legislation providing for an adjustment period of 10 years)

11.8.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 261/10
            
         Order of the Court (Ninth Chamber) of 5 June 2014 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina Międzyzdroje v Minister Finansów
   (Case C-500/13) (1)
   
   ((Request for a preliminary ruling - VAT - Directive 2006/112/EC - Deduction of input tax - Capital goods - Immovable property - Adjustment of deductions - National legislation providing for an adjustment period of 10 years))
   2014/C 261/16
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Gmina Międzyzdroje
   
      Defendant: Minister Finansów
   
      Operative part of the order
   
   Articles 167, 187 and 189 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax together with the principle of neutrality of value added tax must be interpreted as not precluding provisions of national law, such as those at issue in the main proceedings, which, in a case where there is a change in the purpose of immovable property acquired as capital goods from an initial use in activities not conferring entitlement to deduct input tax to a subsequent use in activities which do confer such entitlement, provide for an adjustment period of 10 years starting from the time at which the goods are first used and, therefore, do not permit a one-off adjustment during a single tax year.
   
      (1)  OJ C 367, 14.12.2013.