Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Gmina Ryjewo.
In the light of Articles 167, 168 and 184 et seq. of Council Directive 2006/112/EC and the principle of neutrality, does a municipality have the right to deduct (by effecting an adjustment) input tax on its investment expenditure in the case where:
— in the initial period after production (acquisition), the capital goods were used for the purposes of a non-taxable area of activity (in connection with the municipality's performance of the tasks of a public authority within its area of responsibility); and
— the use to which the capital goods are put has changed and they will in future be used by the municipality also to carry out taxable transactions?