Judgment of Court (First Chamber) 1 March 2012
Judgment of Court (First Chamber) 1 March 2012.#Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu.#Reference for a preliminary ruling from the Naczelny Sąd Administracyjny.#VAT — Directive 2006/112/EC — Articles 9, 168, 169 and 178 — Deduction of input tax paid in respect of transactions conducted with a view to carrying out planned economic activity — Purchase of land by the partners of a partnership — Invoices drawn up prior to registration of the partnership seeking the deduction.#Case C‑280/10.
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