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Document 62018CN0127
Case C-127/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství
Case C-127/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství
Case C-127/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství
OJ C 152, 30.4.2018, p. 19–20
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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30.4.2018 |
EN |
Official Journal of the European Union |
C 152/19 |
Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství
(Case C-127/18)
(2018/C 152/23)
Language of the case: Czech
Referring court
Nejvyšší správní soud
Parties to the main proceedings
Appellant (applicant at first instance): A-PACK CZ, s.r.o.
Other party (defendant at first instance): Odvolací finanční ředitelství
Questions referred
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1. |
Can Article 90(2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted, having regard to the principle of fiscal neutrality and the principle of proportionality, in such a way that it allows Member States by way of derogation to lay down conditions which for certain cases exclude a reduction of the taxable amount in the event of total or partial non-payment of the price? |
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2. |
If the answer to Question 1 is in the affirmative, is national legislation contrary to the purpose of Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax if it does not allow payers of value added tax to make a correction to the amount of tax where tax became chargeable on a taxable supply to another taxpayer who paid for it only in part or not at all, and who subsequently ceased to be a value added tax payer? |