Official Journal of the European Union

C 86/13

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 December 2016 — Erich Wirtl v Finanzamt Göppingen

(Case C-661/16)

(2017/C 086/16)

Language of the case: German

Referring court


Parties to the main proceedings

Applicant: Erich Wirtl

Defendant: Finanzamt Göppingen

Questions referred


In accordance with the judgment of the Court of Justice of 13 March 2014, Firin, (C-107/13, (1)), is the deduction of input tax on a payment on account excluded where the occurrence of the chargeable event is uncertain at the time when the payment on account is made. Is that exclusion determined by reference to the objective situation or by reference to the point of view of the person having made the payment on account in the light of the circumstances objectively apparent to him?


Is the judgment of the Court of Justice in Firin to be interpreted as meaning that, under EU law, an adjustment of the deduction, by a person having made a payment on account for a supply of goods, of the input tax indicated on the invoice issued to that person for that payment is not conditional upon the refund of the payment on account which has been made, where that supply does not ultimately take place?


In the event that the foregoing question is answered in the affirmative, does Article 186 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT Directive), (2) which allows the Member States to lay down the detailed rules for the adjustment provided for in Article 185 of the VAT Directive, authorise the Federal Republic of Germany, as a Member State, to provide in its national law that the taxable amount may be reduced only if the payment on account is refunded, and that the VAT debt and the deduction of input tax are, accordingly, to be adjusted at the same time and under the same conditions?

(1)  ECLI:EU:C:2014:151.

(2)  OJ 2006 L 347, p. 1.