Judgment of the Court (Third Chamber) of 21 October 2010 (reference for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės (Lithuania)) — Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

(Case C-385/09) (1)

(Directive 2006/112/EC - Right of deduction of input VAT - National legislation excluding the right of deduction in respect of goods sold on before identification of the taxable person for VAT purposes)

2010/C 346/30

Language of the case: Lithuanian

Referring court

Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės

Parties to the main proceedings

Applicant: Nidera Handelscompagnie BV

Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

Re:

Reference for a preliminary ruling — Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės — Interpretation of Articles 167, 168(1)(a) and 178(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation reserving the right to deduct VAT to taxable persons registered for VAT in that Member State — Right to deduct VAT excluded for goods and services acquired by the taxable person before his registration for VAT in the Member State concerned if those goods and services have already been used for the purposes of the taxable person’s transactions

Operative part of the judgment

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding a taxable person for VAT purposes who meets the substantive conditions for the right of deduction, in accordance with the provisions of that directive, and who identifies himself as a taxable person for VAT purposes within a reasonable period following the completion of transactions giving rise to that right of deduction, from being denied the possibility of exercising that right by national legislation which prohibits the deduction of VAT paid on the purchase of goods if the taxpayer was not identified as a taxable person for VAT purposes before using those goods in his taxable activity.

(1)  OJ C 312, 19.12.2009.