On 11 November 2010, the Court of Justice of the European Union passed a judgment in terms of response to a prejudicial question concerning the case Dankowski against the Director of the Tax Chamber in Łódź ref. act C - 438/09. The Court of Justice of the European Union shared completely the position of the complainant.

The taxpayer is entitled to deduct the value added tax paid in respect of the acquisition of services provided to him by another taxpayer not registered as a taxable person of the value added tax where relevant invoices contain all the information required by article indicated. 22 paragraph 1. 3 (b). (b)) and, in particular, contain information necessary to establish the identity of the person who issued the invoice and the type of services rendered "and that" article 17 paragraph 1. 6 of the Sixth Directive 77/388 as laid down by Directive 2006/18 should be interpreted as meaning that it objects national legislation under which a taxpayer shall not be entitled to deduct the value added tax paid to another taxpayer who is not registered service provider for purposes of this tax

Complainant was represented before the Court of Justice of the European Union by the attorneys Ryszard Grzejszczak, dr Jacek Skrzydło, Tomasz Grzejszczak.