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Document 62020CN0045
Case C-45/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — E v Finanzamt N
Case C-45/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — E v Finanzamt N
Case C-45/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — E v Finanzamt N
OJ C 191, 8.6.2020, p. 4–5
(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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8.6.2020 |
EN |
Official Journal of the European Union |
C 191/4 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — E v Finanzamt N
(Case C-45/20)
(2020/C 191/06)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: E
Defendant: Finanzamt N
Questions referred
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1. |
Does Article 168(a), read in conjunction with Article 167 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) conflict with national case-law precluding the right to deduct VAT in cases in which the trader is entitled to choose the allocation of a supply at the time of purchase if the tax authorities have not adopted a decision on its allocation on expiry of the statutory deadline for submission of the annual VAT return? |
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2. |
Does Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax conflict with national case-law whereby allocation to private assets is assumed or presumed in the absence of (sufficient) evidence for allocation to the assets of the business? |