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30.4.2018   

EN

Official Journal of the European Union

C 152/19

Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství

(Case C-127/18)

(2018/C 152/23)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Appellant (applicant at first instance): A-PACK CZ, s.r.o.

Other party (defendant at first instance): Odvolací finanční ředitelství

Questions referred

1.

Can Article 90(2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted, having regard to the principle of fiscal neutrality and the principle of proportionality, in such a way that it allows Member States by way of derogation to lay down conditions which for certain cases exclude a reduction of the taxable amount in the event of total or partial non-payment of the price?

2.

If the answer to Question 1 is in the affirmative, is national legislation contrary to the purpose of Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax if it does not allow payers of value added tax to make a correction to the amount of tax where tax became chargeable on a taxable supply to another taxpayer who paid for it only in part or not at all, and who subsequently ceased to be a value added tax payer?

(1)  OJ 2006 L 347, p. 1.