Court of Justice 15 September 2011, C‑280/10 (Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu.)

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Advocate General Cruz Villal3n opines that Articles 9 and 168 of Directive 2006/112/EC do not preclude national rules allowing a partnership to deduct input VAT on investment assets acquired by 'future partners' prior to formal registration, provided there is de facto identity of persons and continuity of economic activity. Should a Member State deny the partnership this right, the Advocate General argues that the principle of fiscal neutrality requires that the 'future partners' themselves be entitled to claim repayment of the tax. Furthermore, he suggests that formal invoicing defects, such as an invoice issued to partners rather than the partnership or dated prior to the partnership's formation, should not preclude the recovery of VAT where the substantive conditions for deduction are met.AI