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Document 62018CN0201
Case C-201/18: Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 19 March 2018 — Mydibel S.A. v État belge
Case C-201/18: Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 19 March 2018 — Mydibel S.A. v État belge
Case C-201/18: Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 19 March 2018 — Mydibel S.A. v État belge
OJ C 182, 28.5.2018, p. 15–16
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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28.5.2018 |
EN |
Official Journal of the European Union |
C 182/15 |
Request for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 19 March 2018 — Mydibel S.A. v État belge
(Case C-201/18)
(2018/C 182/18)
Language of the case: French
Referring court
Cour d’appel de Mons
Parties to the main proceedings
Applicant: Mydibel S.A.
Respondent: État belge
Question referred
Must Articles 14, 15, 168, 184, 185, 187 and 188 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) be interpreted and applied as meaning that there is, or is not, a revision/adjustment of VAT on an investment good comprising immovable property which had initially been deducted correctly, in the case where that immovable property acquired as a capital good was the subject of a ‘sale and lease back’ transaction, given that:
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the ‘sale and lease back’ is created by the combined and simultaneous granting of a right of emphyteusis (being a temporary right in rem) by the taxable person to two financial institutions and by a leasing by those two institutions to the taxable person; |
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that ‘sale and lease back’ is a purely financial transaction designed to increase the liquidity of the taxable person; |
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the ‘sale and lease back’ transaction was not subject to VAT; |
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the investment property remained in the possession of the taxable person and was used for the taxable activity of the taxable person in a continuous and sustainable manner, both before and after the transaction? |
Does an interpretation and application of the abovementioned provisions leading to a revision/adjustment of the VAT initially deducted comply with the principle of neutrality of VAT and/or with the principle of equal treatment??