|
8.7.2019 |
EN |
Official Journal of the European Union |
C 230/12 |
Judgment of the Court (First Chamber) of 8 May 2019 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — A-PACK CZ s. r. o. v Odvolací finanční ředitelství
(Case C-127/18) (1)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 90 and 273 - Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT - Taxable amount - Reduction - Principles of fiscal neutrality and proportionality)
(2019/C 230/14)
Language of the case: Czech
Referring court
Nejvyšší správní soud
Parties to the main proceedings
Appellant: A-PACK CZ s. r. o.
Respondent: Odvolací finanční ředitelství
Operative part of the judgment
Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides that a taxable person cannot correct the value added tax (VAT) taxable amount, in the case of total or partial non-payment, by its debtor, of a sum due in respect of a transaction subject to that tax, if the debtor is no longer a taxable person for the purposes of VAT.