Court of Justice of the European Union · Judgment
C-566/17Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej
- Decided
- 2019-05-08
- ECLI
- ECLI:EU:C:2019:390
- CELEX
- 62017CJ0566
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168(a) — Deduction of input tax — Principle of VAT neutrality — Taxable person carrying out both economic and non-economic activities — Goods and services acquired for the purpose of carrying out both transactions subject to VAT and transactions not subject to VAT — Lack of apportionment criteria in national legislation — Principle of fiscal legality.
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.
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