Court of Justice (Second Chamber) 25 July 2018, C-140/17 (Szef Krajowej Administracji Skarbowej v Gmina Ryjewo.)

JUDGMENT OF THE COURT (Second Chamber) 25 July 2018 ( *1 ) (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 184 — Deduction of input tax — Adjustment — Immovable property acquired as capital goods — Initial allocation to an activity which does not confer entitlement to deduct input tax and subsequently also to an activity subject to VAT —