Court of Justice of the European Union · Order
C‑500/13Gmina Międzyzdroje v Minister Finansów
- Decided
- 2014-06-05
- ECLI
- ECLI:EU:C:2014:1750
- CELEX
- 62013CO0500
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Request for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Capital goods — Immovable property — Adjustment of deductions — National legislation providing for an adjustment period of 10 years.
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