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SVInfo
- Referral date: 09-07-2018
- Show case reference
- Opinion date: 19-12-2019
- Ruling date: 14-05-2020
- AG: Kokott
References in this case
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17.9.2018 |
EN |
Official Journal of the European Union |
C 328/28 |
Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 9 July 2018 — AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj
(Case C-446/18)
(2018/C 328/36)
Language of the case: Czech
Referring court
Nejvyšší správní soud
Parties to the main proceedings
Applicant (appellant): AGROBET CZ, s.r.o.
Defendant: Finanční úřad pro Středočeský kraj
Question referred
Is it consistent with European Union law and in particular with the principle of VAT neutrality for a Member State to adopt a measure which makes the assessment and payment of part of a VAT deduction claimed conditional on the completion of a procedure applying to all taxable transactions in a given tax period?