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Document 62016CN0533
Case C-533/16
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Second Chamber) of 21 March 2018. Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky. Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 — Right to deduct VAT — Right to refunds of VAT for taxable persons not established in the Member State of refund — Article 178(a) — Rules governing the exercise of the right to deduct VAT — Directive 2008/9/EC — Detailed rules for the refund of VAT — Limitation period — Principle of fiscal neutrality — VAT charged and paid several years after delivery of the goods in question — Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods. Case C-533/16.
- ECLI identifier
- ECLI:EU:C:2018:204
- Judge-Rapporteur
- Jarašiūnas
- Type of procedure
- Reference for a preliminary ruling,Reference for a preliminary ruling - decision unnecessary
- Complementary documents:
21/03/2018
PROCEEDINGS
- Title
- Opinion of Advocate General Campos Sánchez-Bordona delivered on 26 October 2017. Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky. Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky. Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 — Right to deduct VAT — Right to refunds of VAT for taxable persons not established in the Member State of refund — Article 178(a) — Rules governing the exercise of the right to deduct VAT — Directive 2008/9/EC — Detailed rules for the refund of VAT — Limitation period — Principle of fiscal neutrality — VAT charged and paid several years after delivery of the goods in question — Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods. Case C-533/16.
- ECLI identifier
- ECLI:EU:C:2017:823
- Advocate General
- Campos Sánchez-Bordona
26/10/2017
CASE BROUGHT
- Title
- Case C-533/16: Request for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia) lodged on 20 October 2016 — Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky
23/01/2017