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European Union
Minister Finansów v Jan Mateusiak (C-229/15)
Judgment
1

Minister Finansów v Jan Mateusiak (C-229/15)

Judgment of 16 Jun 2016law://eu/cjeu/2015/c-229-15/para_1@2026-11-11

1This request for a preliminary ruling concerns the interpretation of Article 18(c) and Article 187 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), as amended by Council Directive 2009/162/EU of 22 December 2009 (OJ 2010 L 10, p. 14; ‘the VAT Directive’).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Tenth Chamber
Case: C-229/15 · ECLI:EU:C:2016:454
Decided: 16 Jun 2016
Procedure: Preliminary reference · referred by the Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland)
Applicant: Minister Finansów
Defendant: Jan Mateusiak
Rapporteur: E. Levits
Advocate General: J. Kokott
Bench: 3 judges
F. Biltgen, E. Levits, M. Berger
Language: Polish
Official: CURIA · EUR-Lex 62015CJ0229

Topics

Value added tax

History · 1 version

16 Jun 2016Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 2: Belgische Staat/Federale Overheidsdienst Financiën v L BV (C-243/23); Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej (C-566/17)
Cites 10: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-234/11); Uudenkaupungin kaupunki (C-184/04); Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax; Gmina Międzyzdroje v Minister Finansów (C-500/13); Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — grad Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-142/12); Opinion of the Advocate General (C-229/15); Finanzamt Burgdorf v Hans-Georg Fischer and Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein (C-322/99, C-323/99); Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut (C-72/05); FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-107/13)