EU tax law WEB Kreissparkasse Wiedenbrück - C-186/15

3.8.2015   

EN

Official Journal of the European Union

C 254/5

1.

Are the Member States obliged to apply the rounding-up rule in Article 175(1) of Council Directive 2006/112/EC on the common system of value added tax (1) in cases where the deductible proportion is calculated in accordance with one of the special methods set out in headings (a), (b), (c) or (d) of Article 173(2) of that directive?

2.

Are the Member States obliged to apply the rounding-up rule in Article 175(1) of Council Directive 2006/112/EC on the common system of value added tax in the case of an input tax adjustment made in accordance with Article 184 et seq. of that directive in cases where the deductible proportion within the meaning of Article 175(1) of that directive is calculated in accordance with one of the special methods set out in headings (a), (b), (c) or (d) of Article 173(2) of that directive or in accordance with headings (a), (b), (c) or (d) of the third subparagraph of Article 17(5) of Sixth Council Directive 77/388/EEC on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment?

3.

Are the Member States obliged to adjust deductions in accordance with Article 184 et seq. of Directive 2006/112/EC by applying the rounding-up rule — second question — in such a way as to round the input VAT amount subject to adjustment up or down to a whole percentage number in favour of the taxable person?