Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62018CN0273

    Case C-273/18: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 20 April 2018 — SIA ‘Kuršu zeme’

    OJ C 259, 23.7.2018, p. 22–22 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Date of document:
    20/04/2018
    Date lodged:
    20/04/2018
    Author:
    Court of Justice
    Form:
    Judicial information
    Authentic language:
    Latvian
    Type of procedure:
    Reference for a preliminary ruling
    Link
    Select all documents mentioning this document
    Case affecting:
    • Submits a preliminary question about 32006L0112 article 168 point (a)
    Link
    EUROVOC descriptor:
    201807060241993512018/C 259/302732018CJC25920180723EN01ENINFO_JUDICIAL20180420222211

    Case C-273/18: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 20 April 2018 — SIA ‘Kuršu zeme’

    Top

    C2592018EN2210120180420EN0030221221

    Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 20 April 2018 — SIA ‘Kuršu zeme’

    (Case C-273/18)

    2018/C 259/30Language 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).

    Top