BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 20-04-2018
- Show case reference
- Ruling date: 10-07-2019
- AG: Bot
References in this case
Highlight in text
Go|
23.7.2018 |
EN |
Official Journal of the European Union |
C 259/22 |
Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 20 April 2018 — SIA ‘Kuršu zeme’
(Case C-273/18)
(2018/C 259/30)
Language of the case: Latvian
Referring court
Augstākā tiesa
Parties to the main proceedings
Appellant: SIA ‘Kuršu zeme’
Respondent: Valsts ieņēmumu dienests
Question referred
Must Article 168(a) of Directive 2006/112/EC (1) be interpreted as precluding a refusal of the deduction of input value added tax (VAT) where the refusal is based solely on the fact that the taxpayer is knowingly involved in the arrangement of sham transactions, but it is not indicated how the outcome of those specific transactions is detrimental to the Treasury because of failure to pay VAT or an unjustified claim for repayment of VAT, as compared with the situation that would have obtained had the transactions been arranged to reflect the actual circumstances?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).