Judgment of the General Court (Section that rules on requests for a preliminary ruling) of 11 February 2026.#I. S.A. v Dyrektor Krajowej Informacji Skarbowej.# Reference for a preliminary ruling — Taxation — Common VAT system — Right to deduct input VAT — Article 167, Article 168(a) and Article 178(a) of Directive 2006/112/EC — Issuance of the invoice mentioning VAT in the tax period following that relatively to which the right to deduction is exercised — Fiscal neutrality and proportionality.#Process T-689/24.

Records

Official record CELEX 62024TJ0689_SUM from European Union at Court of Justice of the European Union. Dated 11 February 2026. Status: decided.

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1. 11 February 2026

   Decided

   Source: work_date_document

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3 official files

• Rettens dom (Afdelingen for Præjudicielle Sager) af 11. februar 2026.#I. S.A. mod Dyrektor Krajowej Informacji Skarbowej.#Præjudiciel forelæggelse – skatter og afgifter – fælles momssystem – ret til fradrag af moms, der er betalt i tidligere led – artikel 167, artikel 168, litra a), og artikel 178, litra a), i direktiv 2006/112/EF – udstedelse af faktura med angivelse af moms for afgiftsperioden efter den periode, for hvilken fradragsretten er udøvet – afgiftsneutralitet og proportionalitet.#Sag T-689/24.

  judgment · DA · 11 February 2026

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• Arrêt du Tribunal (chambre préjudicielle) du 11 février 2026.#I. S.A. contre Dyrektor Krajowej Informacji Skarbowej.#Renvoi préjudiciel – Fiscalité – Système commun de TVA – Droit à déduction de la TVA payée en amont – Article 167, article 168, sous a), et article 178, sous a), de la directive 2006/112/CE – Délivrance de la facture mentionnant la TVA au cours de la période imposable suivant celle au titre de laquelle le droit à déduction est exercé – Neutralité fiscale et proportionnalité.#Affaire T-689/24.

  judgment · FR · 11 February 2026

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• Acórdão do Tribunal Geral (Secção que se pronuncia sobre pedidos prejudiciais) de 11 de fevereiro de 2026.#I. S.A. contra Dyrektor Krajowej Informacji Skarbowej.#Reenvio prejudicial — Fiscalidade — Sistema comum do IVA — Direito à dedução do IVA pago a montante — Artigo 167.°, artigo 168.°, alínea a), e artigo 178.°, alínea a), da Diretiva 2006/112/CE — Emissão da fatura que menciona o IVA no período de tributação seguinte àquele relativamente ao qual é exercido o direito à dedução — Neutralidade fiscal e proporcionalidade.#Processo T-689/24.

  judgment · PT · 11 February 2026

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