Dankowski v Dyrektor Izby Skarbowej w Łodzi

In Dankowski v Dyrektor Izby Skarbowej w Łodzi (ECJ Case C-438/09) a trader (D) reclaimed input tax in respect of marketing services. The supplier of the services had not registered for VAT although he had issued invoices documenting the services provided and specifying the tax payable. The tax authority rejected D’s claim on the basis that the supplier was not a registered trader and the invoices did not give rise to a right to deduct input tax. D appealed and the case was referred to the ECJ for a ruling on the interpretation of the EC Sixth Directive. The ECJ held that ‘a taxable person has the right to deduct value added tax paid in respect of services supplied by another taxable person who is not registered for that tax where the relevant invoices contain all the information required by Article 22(3)(b) in particular the...