Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Gmina Międzyzdroje.
Must Articles 167, 187 and 189 of Council Directive 2006/112/EC and the principle of tax neutrality be interpreted as permitting provisions of national law such as Article 91(7) and (7a) of the Polish Law of 11 March 2004 on the tax on goods and services (Dz. U. No 177 of 2011, item 1054, as amended), which provide that, in the event of a change in the purpose of capital goods from use in activities not conferring entitlement to deduct input tax to use in activities which do confer such entitlement, the adjustment of deductions may not be effected on a one-off basis but must be spread over the subsequent five years, and, in the case of immovable property, over ten years, following the year in which the capital goods were surrendered for use?
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