Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 April 2024 – KONREO, v. o. s., insolvenční správce úpadce FAU s.r.o. v Odvolací finanční ředitelství

(Case C-276/24, KONREO)

(C/2024/4709)

Language of the case: Czech

Referring court

Nejvyšší správní soud

Parties to the main proceedings

Applicant: KONREO, v. o. s., insolvenční správce úpadce FAU s.r.o.

Defendant: Odvolací finanční ředitelství

Question referred

Does Article 205 of Council Directive 2006/112/EC (1) on the common system of value added tax, in conjunction with the proportionality principle, preclude a national practice whereby the liability for the payment of value added tax by a supplier of a taxable transaction may be applied to the recipient of that transaction, even though the recipient of the taxable transaction has already been denied a right to a tax deduction due to its involvement in tax fraud?

(1)   OJ 2006 L 347, p. 1.