Help Print this page 

Document 62016CN0661

Title and reference
Case C-661/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 December 2016 — Erich Wirtl v Finanzamt Göppingen

OJ C 86, 20.3.2017, p. 13–14 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Languages, formats and link to OJ
BG ES CS DA DE ET EL EN FR GA HR IT LV LT HU MT NL PL PT RO SK SL FI SV
HTML html BG html ES html CS html DA html DE html ET html EL html EN html FR html HR html IT html LV html LT html HU html MT html NL html PL html PT html RO html SK html SL html FI html SV
PDF pdf BG pdf ES pdf CS pdf DA pdf DE pdf ET pdf EL pdf EN pdf FR pdf HR pdf IT pdf LV pdf LT pdf HU pdf MT pdf NL pdf PL pdf PT pdf RO pdf SK pdf SL pdf FI pdf SV
Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal Display Official Journal
 To see if this document has been published in an e-OJ with legal value, click on the icon above (For OJs published before 1st July 2013, only the paper version has legal value).
Multilingual display
Text

20.3.2017   

EN

Official Journal of the European Union

C 86/13


Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 December 2016 — Erich Wirtl v Finanzamt Göppingen

(Case C-661/16)

(2017/C 086/16)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Erich Wirtl

Defendant: Finanzamt Göppingen

Questions referred

1.

In accordance with the judgment of the Court of Justice of 13 March 2014, Firin, (C-107/13, (1)), is the deduction of input tax on a payment on account excluded where the occurrence of the chargeable event is uncertain at the time when the payment on account is made. Is that exclusion determined by reference to the objective situation or by reference to the point of view of the person having made the payment on account in the light of the circumstances objectively apparent to him?

2.

Is the judgment of the Court of Justice in Firin to be interpreted as meaning that, under EU law, an adjustment of the deduction, by a person having made a payment on account for a supply of goods, of the input tax indicated on the invoice issued to that person for that payment is not conditional upon the refund of the payment on account which has been made, where that supply does not ultimately take place?

3.

In the event that the foregoing question is answered in the affirmative, does Article 186 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT Directive), (2) which allows the Member States to lay down the detailed rules for the adjustment provided for in Article 185 of the VAT Directive, authorise the Federal Republic of Germany, as a Member State, to provide in its national law that the taxable amount may be reduced only if the payment on account is refunded, and that the VAT debt and the deduction of input tax are, accordingly, to be adjusted at the same time and under the same conditions?


(1)  ECLI:EU:C:2014:151.

(2)  OJ 2006 L 347, p. 1.


Top