Case C-189/18

DECISION

Title: Judgment of the Court (Fifth Chamber) of 16 October 2019. Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC– Articles 167 and 168 — Right to deduct VAT — Refusal — Fraud — Taking of evidence — Principle of respect for the rights of the defence — Right to be heard — Access to the file — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial review — Principle of equality of arms — Inter partes principle — National legislation or practice according to which, when checking the right to deduct VAT exercised by a taxable person, the tax authorities are bound by the findings of fact and the legal classifications which they have made in the context of related administrative procedures to which that taxable person was not a party. Case C-189/18.
ECLI identifier: ECLI:EU:C:2019:861
Judge-Rapporteur: Jarukaitis
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

16/10/2019

Title: Opinion of Advocate General Bobek delivered on 5 June 2019. Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága. Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság. Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC– Articles 167 and 168 — Right to deduct VAT — Refusal — Fraud — Taking of evidence — Principle of respect for the rights of the defence — Right to be heard — Access to the file — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial review — Principle of equality of arms — Inter partes principle — National legislation or practice according to which, when checking the right to deduct VAT exercised by a taxable person, the tax authorities are bound by the findings of fact and the legal classifications which they have made in the context of related administrative procedures to which that taxable person was not a party. Case C-189/18.
ECLI identifier: ECLI:EU:C:2019:462
Advocate General: Bobek

05/06/2019

Title: Case C-189/18: Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 13 March 2018 — Glencore Agriculture Hungary v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

25/06/2018