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Document 62017CA0008
Case C-8/17: Judgment of the Court (Seventh Chamber) of 12 April 2018 (request for a preliminary ruling from the Supremo Tribunal de Justiça — Portugal) — Biosafe — Indústria de Reciclagens SA v Flexipiso — Pavimentos SA (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run)
Case C-8/17: Judgment of the Court (Seventh Chamber) of 12 April 2018 (request for a preliminary ruling from the Supremo Tribunal de Justiça — Portugal) — Biosafe — Indústria de Reciclagens SA v Flexipiso — Pavimentos SA (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run)
Case C-8/17: Judgment of the Court (Seventh Chamber) of 12 April 2018 (request for a preliminary ruling from the Supremo Tribunal de Justiça — Portugal) — Biosafe — Indústria de Reciclagens SA v Flexipiso — Pavimentos SA (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run)
OJ C 200, 11.6.2018, p. 12–13
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 12/04/2018
- Date lodged:
- 09/01/2017
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Portuguese
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62017CJ0008
- Instruments cited in case law:
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- EUROVOC descriptor:
Case C-8/17: Judgment of the Court (Seventh Chamber) of 12 April 2018 (request for a preliminary ruling from the Supremo Tribunal de Justiça — Portugal) — Biosafe — Indústria de Reciclagens SA v Flexipiso — Pavimentos SA (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run)
Judgment of the Court (Seventh Chamber) of 12 April 2018 (request for a preliminary ruling from the Supremo Tribunal de Justiça — Portugal) — Biosafe — Indústria de Reciclagens SA v Flexipiso — Pavimentos SA
(Case C-8/17) ( 1 )
‛(Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run)’
2018/C 200/15Language of the case: PortugueseReferring court
Supremo Tribunal de Justiça
Parties to the main proceedings
Applicant: Biosafe — Indústria de Reciclagens SA
Defendant: Flexipiso — Pavimentos SA
Operative part of the judgment
Articles 63, 167, 168, 178 to 180, 182 and 219 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and also the principle of fiscal neutrality, must be interpreted as precluding legislation of a Member State pursuant to which, in circumstances such as those at issue in the main proceedings in which, following a tax adjustment, additional value added tax (VAT) was paid to the State and was the subject of documents rectifying the initial invoices several years after the supply of the goods in question, the right to deduct VAT is to be refused on the ground that the period laid down by that legislation for the exercise of that right started to run from the date of issue of those initial invoices and had expired.
( 1 ) OJ C 95, 27.3.2017.
