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Document 62014CN0126

Case C-126/14: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas lodged on 17 March 2014  — Sveda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

OJ C 175, 10.6.2014, p. 24–24 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

10.6.2014   

EN

Official Journal of the European Union

C 175/24


Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas lodged on 17 March 2014 — Sveda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

(Case C-126/14)

2014/C 175/29

Language of the case: Lithuanian

Referring court

Lietuvos vyriausiasis administracinis teismas

Parties to the main proceedings

Claimant: Sveda UAB

Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

Interested third party: Klaipėdos apskrities valstybinė mokesčių inspekcija

Question referred

May Article 168 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as granting a taxable person the right to deduct the input VAT paid in producing or acquiring capital goods intended for business purposes, such as those in the present case, which (i) are directly intended for use by members of the public free of charge, but (ii) may be recognised as a means of attracting visitors to a location where the taxable person, in carrying out his economic activities, plans to supply goods and/or services?


(1)  OJ 2006 L 347, p. 1.


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