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8.2.2021 |
EN |
Official Journal of the European Union |
C 44/9 |
Order of the Court (Eighth Chamber) of 10 October 2020 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovakia) — Finančné riaditeľstvo Slovenskej republiky v Weindel Logistik Service SR spol. s r.o.
(Case C-621/19) (1)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 168(e) - Input tax deduction - Use of the goods solely for the purposes of the taxable person’s taxable transactions - Existence of a direct link between the imported goods and the output transaction)
(2021/C 44/13)
Language of the case: Slovakian
Referring court
Najvyšší súd Slovenskej republiky
Parties to the main proceedings
Applicant: Finančné riaditeľstvo Slovenskej republiky
Defendant: Weindel Logistik Service SR spol. s r.o.
Operative part of the order
Article 168(e) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding the grant of a right to deduct value added tax (VAT) to an importer where he does not dispose of the goods as an owner and where the upstream import costs are non-existent or are not incorporated in the price of particular output transactions or in the price of the goods and services supplied by the taxable person in the course of his economic activities.