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Document 62009CA0392

Case C-392/09: Judgment of the Court (Third Chamber) of 30 September 2010 (reference for a preliminary ruling from the Baranya Megyei Bíróság — Republic of Hungary) — Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály (Sixth VAT Directive — Directive 2006/112/EC — Right to deduct input tax — New national legislation — Requirements as to the content of an invoice — Retroactive application — Loss of the right to deduct)

OJ C 317, 20.11.2010, p. 10–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

20.11.2010   

EN

Official Journal of the European Union

C 317/10


Judgment of the Court (Third Chamber) of 30 September 2010 (reference for a preliminary ruling from the Baranya Megyei Bíróság — Republic of Hungary) — Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály

(Case C-392/09) (1)

(Sixth VAT Directive - Directive 2006/112/EC - Right to deduct input tax - New national legislation - Requirements as to the content of an invoice - Retroactive application - Loss of the right to deduct)

2010/C 317/18

Language of the case: Hungarian

Referring court

Baranya Megyei Bíróság

Parties to the main proceedings

Applicant: Uszodaépítő kft

Defendant: APEH Központi Hivatal Hatósági Főosztály

Re:

Interpretation of Articles 17 and 20 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), and the general principles of Community law — New national legislation on VAT giving taxable persons the right to opt for its application, even retroactively, to cases in progress on the date of its entry into force — Application with retroactive effect, failing which the right to deduct is lost, of the new provisions regarding the requirements as to the contents of the invoice

Operative part of the judgment

Articles 167, 168 and 178 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding the retroactive application of national legislation which, in the context of a reverse charge regime, makes the deduction of value added tax relating to construction works conditional upon the amendment of invoices for those services and the submission of a supplementary, amending tax declaration, while the tax authority concerned has all the information necessary to establish that the taxable person is, as the recipient of the supply of services at issue, liable to value added tax, and to ascertain the amount of tax deductible.


(1)  OJ C 11, 16.1.2010.


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