Asunto C-140/17: Petición de decisión prejudicial planteada por el Naczelny Sąd Administracyjny (Polonia) el 17 de marzo de 2017 — Szef Krajowej Administracji Skarbowej/Gminie Ryjewo
Section | información judicial |
26.6.2017 ES Diario Oficial de la Unión Europea C 202/10
Lengua de procedimiento: polaco
Naczelny Sąd Administracyjny
Demandante: Szef Krajowej Administracji Skarbowej
Demandada: Gmina Ryjewo
1) A la luz de los artículos 167, 168 y 184 y siguientes de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, (1) relativa al sistema común del impuesto sobre el valor añadido (DO L 347 de 11/12/2006, p. 1) así como del principio de neutralidad, ¿tiene derecho un Ayuntamiento a la deducción (mediante regularización) del impuesto sobre el valor añadido soportado en relación con los gastos de inversión cuando: — el bien de inversión producido (adquirido) se afectó en un primer momento a un uso no sujeto al impuesto sobre el valor añadido (en el marco del ejercicio de las funciones públicas del Ayuntamiento en el ámbito de sus competencias)
— posteriormente se produce una modificación del uso del bien, que el Ayuntamiento pasa a utilizar adicionalmente para operaciones sujetas al impuesto sobre el valor añadido
2) ¿Tiene importancia, a efectos de la primera cuestión, que en el momento de la producción o de la...
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