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- Referral date: 20-08-2020
- Show case reference
- Ruling date: 11-11-2021
References in this case
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26.10.2020 |
EN |
Official Journal of the European Union |
C 359/8 |
Request for a preliminary ruling from the Krajský soud v Brně (Czech Republic) lodged on 20 August 2020 — ELVOSPOL v Odvolací finanční ředitelství
(Case C-398/20)
(2020/C 359/12)
Language of the case: Czech
Referring court
Krajský soud v Brně
Parties to the main proceedings
Applicant: ELVOSPOL
Defendant: Odvolací finanční ředitelství
Question referred
Is national legislation contrary to the purpose of Article 90(1) and (2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax if it lays down a condition preventing value added taxpayers, where tax becomes chargeable on a taxable supply to another taxpayer who paid for the supply only in part or not at all, from making a correction to the amount of output tax in respect of the value of the claim if that claim arose less than six months before a court decision declaring the other taxpayer insolvent?
(1) OJ 2006 L 347, p. 1.