---
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content_kind: government-document
url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024TJ0689_SUM
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canonical_url: https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62024TJ0689_SUM
source: eu-eurlex
category: government/eu
category_raw: case-law
country: eu
region: eu
tags: []
lang: en
published_at: '2026-07-25T16:28:20Z'
fetched_at: '2026-07-25T17:44:37.684820Z'
updated_at: '2026-07-25T18:15:26Z'
status: published
content_hash: c6bb47de98d1017c8b0b163211def612a143ee5f2c8fb2c6cb874453a6abf804
content_changed_at: null
license_note: full
license_basis: cc-by-4.0-decision-2011-833-eu
body_available: false
attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62024TJ0689_SUM),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
  changes were made.'
license_rule: source:eu-eurlex
summary: 欧州連合法に基づき、ポーランドの税務当局がVATの控除権を行使する際の形式的条件を設けることは、税率中立性や比例原則に反しない。控除権は取引実施と請求書保有の両条件を満たすことで認められる。
summary_source: llm
summary_en: 欧州連合法に基づき、ポーランドの税務当局がVATの控除権を行使する際の形式的条件を設けることは、税率中立性や比例原則に反しない。控除権は取引実施と請求書保有の両条件を満たすことで認められる。
provenance:
  doc_id: 62024TJ0689_SUM
  doc_id_scheme: celex
  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 2 - All case-law of the Court of Justice of the European Union
entities:
- name: THE IDOLM@STER 20th Anniversary MORE REALITY LIVE
  type: event
- name: biz_general
  type: TopicSub
- name: Supreme_Court
  type: location
key_facts: []
related: []
related_auto:
- name: domestic_politics
  type: TopicSub
  weight: 5.0
- name: sci_environment
  type: TopicSub
  weight: 5.0
- name: 7月24日から26日のライブイベント
  type: event
  weight: 2.0
- name: KAMISABI展示
  type: content
  weight: 1.0
- name: 複合展示会
  type: method
  weight: 1.0
title: Judgment of the General Court (Chamber giving preliminary rulings) of 11 February
  2026.#I. S.A. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary
  ruling – Taxation – Common system of VAT – Right to deduct input VAT – Article 167,
  Article 168(a) and Article 178(a) of Directive 2006/112/EC – Issuing of the invoice
  showing the VAT during the tax period following that in respect of which the right
  of deduction is exercised – Fiscal neutrality and proportionality.#Case T-689/24.
---

# Judgment of the General Court (Chamber giving preliminary rulings) of 11 February 2026.#I. S.A. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of VAT – Right to deduct input VAT – Article 167, Article 168(a) and Article 178(a) of Directive 2006/112/EC – Issuing of the invoice showing the VAT during the tax period following that in respect of which the right of deduction is exercised – Fiscal neutrality and proportionality.#Case T-689/24.

## TL;DR
欧州連合法に基づき、ポーランドの税務当局がVATの控除権を行使する際の形式的条件を設けることは、税率中立性や比例原則に反しない。控除権は取引実施と請求書保有の両条件を満たすことで認められる。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Judgment of the General Court (Chamber giving preliminary rulings) of 11 February 2026.#I. S.A. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of VAT – Right to deduct input VAT – Article 167, Article 168(a) and Article 178(a) of Directive 2006/112/EC – Issuing of the invoice showing the VAT during the tax period following that in respect of which the right of deduction is exercised – Fiscal neutrality and proportionality.#Case T-689/24.](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024TJ0689_SUM) — published 2026-07-25T16:28:20Z