CELEX: 62015CA0229
Language: en
Date: 2016-06-16 00:00:00
Title: Case C-229/15: Judgment of the Court (Tenth Chamber) of 16 June 2016 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Jan Mateusiak (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Articles 18(c), 184 and 187 — Taxable transactions — Cessation of the taxable economic activity — Retention of goods on which VAT became deductible — Adjustment of deductions — Adjustment period — Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period)

22.8.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 305/10
            
         Judgment of the Court (Tenth Chamber) of 16 June 2016 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Jan Mateusiak
   (Case C-229/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Articles 18(c), 184 and 187 - Taxable transactions - Cessation of the taxable economic activity - Retention of goods on which VAT became deductible - Adjustment of deductions - Adjustment period - Taxation pursuant to Article 18(c) of Directive 2006/112 on expiry of the adjustment period))
   (2016/C 305/15)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Minister Finansów
   
      Defendant: Jan Mateusiak
   
      Operative part of the judgment
   
   Article 18(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that, when a taxable person ceases to carry out a taxable economic activity, the retention of goods by that taxable person, where valued added tax on such goods became deductible upon their acquisition, can be treated as a supply of goods for consideration and be subject to value added tax if the adjustment period laid down in Article 187 of Directive 2006/112, as amended by Directive 2009/162, has passed.
   
      (1)  OJ C 294, 7.9.2015.