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Taxonomy tags

•  Deduction - Deductible input VAT

Info

• Referral date: 21-07-2015
• Show case reference
• Ruling date: 21-06-2016
• AG: Mengozzi

References in this case

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EU tax law WEB ESET - C-393/15

Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 21 July 2015 — Dyrektor Izby Skarbowej w Krakowie v ESET spol. s r.o. sp. z o.o., oddział w Polsce

(Case C-393/15)

(2015/C 337/07)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Applicant: Dyrektor Izby Skarbowej w Krakowie

Defendant: ESET spol. s r.o. sp. z o.o., oddział w Polsce

Question referred

Do Articles 168 and 169(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) not preclude, in the case of a branch registered for VAT purposes in one Member State and carrying out mainly intra-company transactions for a parent company established in another Member State and occasionally also transactions taxable in the State where the branch is registered, the taxable person from being entitled to deduct input tax in the State in which the branch is registered, despite the fact that the tax is linked to transactions carried out by the parent company in another Member State?

(1)  OJ 2006 L 347, p. 1.