In Kopalnia Odkrywkowa Polski Trawertyn P Granatowicz M Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu (CJEU Case C-280/10) a partnership purchased some land for the purpose of an economic activity before it registered for VAT. It subsequently registered for VAT and reclaimed input tax on the purchase.
The tax authority rejected the claim and the company appealed contending that the relevant Polish legislation contravened Articles 168 and 169 of Directive 2006/112/EC. The case was referred to the CJEU which found in favour of the company holding that Articles 168 and 169 ‘must be interpreted as precluding national legislation which permits neither partners nor their partnership to exercise the right to deduct input VAT on investment costs incurred by those partners before the creation and registration of the partnership for the purposes of and with the view to...
