European Union · Record · CJ
CELEX 62022CJ0114
Judgment of the Court (Tenth Chamber) of May 25, 2023 #Director of the Tax Administration Chamber in Warsaw v. W. Sp. z o. o.#Reference for a preliminary ruling - Taxes - Value added tax (VAT) - Directive 2006/112/EC - Right to deduct VAT - Refusal - Refusal based on the invalidity of the transaction under national civil law. #Case C-114/22.
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25 May 2023
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Official record CELEX 62022CJ0114 from European Union at Court of Justice of the European Union. Dated 25 May 2023. Status: decided.
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Wyrok Trybunału (dziesiąta izba) z dnia 25 maja 2023 r.#Dyrektor Izby Administracji Skarbowej w Warszawie przeciwko W. Sp. z o.o.#Odesłanie prejudycjalne – Podatki – Podatek od wartości dodanej (VAT) – Dyrektywa 2006/112/WE – Prawo do odliczenia VAT – Odmowa – Odmowa oparta na nieważności transakcji na podstawie krajowego prawa cywilnego.#Sprawa C-114/22.
judgment · PL · 25 May 2023
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