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Document 62018CN0273
Case C-273/18
C-273/18
Court of Justice
Status: Closed
C-273/18
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Eighth Chamber) of 10 July 2019. SIA „Kuršu zeme' v Valsts ieņēmumu dienests. Request for a preliminary ruling from the Augstākā tiesa. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice. Case C-273/18.
- ECLI identifier
- ECLI:EU:C:2019:588
- Judge-Rapporteur
- Fernlund
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
10/07/2019
CASE BROUGHT
- Title
- Case C-273/18: Request for a preliminary ruling from the Augstākā tiesa (Latvia) lodged on 20 April 2018 — SIA ‘Kuršu zeme’
23/07/2018