Case C-9/20

DECISION

Title: Judgment of the Court (Fifth Chamber) of 10 February 2022. Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting – Letting and subletting of a property used for industrial or commercial purposes. Case C-9/20.
ECLI identifier: ECLI:EU:C:2022:88
Judge-Rapporteur: Jarukaitis
Type of procedure: Reference for a preliminary ruling
Complementary documents:: Communication published in the Official Journal

10/02/2022

Title: Opinion of Advocate General Tanchev delivered on 9 September 2021. Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster. Request for a preliminary ruling from the Finanzgericht Hamburg. Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting – Letting and subletting of a property used for industrial or commercial purposes. Case C-9/20.
ECLI identifier: ECLI:EU:C:2021:730
Advocate General: Tanchev

09/09/2021

Title: Case C-9/20: Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 10 January 2020 — Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster

27/04/2020