Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Mateusiak.
Must Article 18(c) of Council Directive 2006/112/EC be interpreted as meaning that, on expiry of the adjustment period referred to in Article 187 of the directive, a taxable person's fixed assets upon the acquisition of which he deducted VAT, should not be subject to tax and included in the winding-up inventory at the time he ceases his activity, if the period laid down in law for adjusting the input tax on the acquisition thereof, which arises from the estimated period for using those assets in the taxable person's economic activity, has passed, or as meaning that the fixed assets are subject to tax at the time the taxable person ceases his economic activity, regardless of the adjustment period? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


Gerelateerde artikelen