Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu (Case C-280/10).  BVC 827
European Court of Justice (First Chamber).
A. Tizzano, President of the Chamber, A. Borg Barthet, M. Ilešič, J.-J. Kasel (Rapporteur) and M. Berger, (Judges), P. Cruz Villalón, Advocate General.
Judgment delivered 1 March 2012.
Value added tax – input tax – deduction – invoices – partners seeking to deduct input tax paid in respect of transactions pre-dating registration of partnership – transactions conducted with a view to carrying out planned economic activity – invoice requirements – whether Polish law preventing deduction incompatible with EU law – Council Directive 2006/112, art. 9, 168, 169, 178.