Court of Justice of the European Union · Judgment
C-438/09Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi
- Decided
- 2010-12-22
- ECLI
- ECLI:EU:C:2010:818
- CELEX
- 62009CJ0438
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Sixth VAT Directive – Right to deduct input VAT – Services provided – Taxable person not registered for VAT – Details required on the VAT invoice – National tax legislation – Exclusion of right to deduct under Article 17(6) of the Sixth VAT Directive.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act