Court of Justice 26 March 2026, C-167/26 RX (Review.)

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The Court of Justice (Reviewing Chamber) accepted for review the judgment of the General Court of 11 February 2026, Dyrektor Krajowej Informacji Skarbowej (T‑689/24), in which the General Court held, on a preliminary reference from the Polish Supreme Administrative Court (Naczelny Sąd Administracyjny), that Articles 167, 168(a) and 178(a) of Council Directive 2006/112/EC and the principles of VAT neutrality and proportionality preclude national legislation preventing a taxable person from exercising the right to deduct input VAT in a return for the period in which the substantive conditions were met, solely because the invoice had not yet been received during that period, where it was received before the return was submitted. The review was triggered by the First Advocate General's proposal under Article 62 of the Statute of the Court of Justice on the ground of a serious risk to the unity or consistency of Union law, having particular regard to the Court of Justice's judgments in Terra Baubedarf-Handel (C‑152/02) and Aptiv Services Hungary (C‑521/24). Interested persons are invited to submit written observations within one month of service of the decision.AI