Order of the Court (Ninth Chamber) of 21 June 2016 — ESET

(Case C‑393/15) ( 1 )

‛Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 168 — Article 169(a) — Company established in a Member State in which it carries out taxable transactions — Branch registered in another Member State for the payment of value added tax — Occasional taxable transactions made in that State — Main activity consisting in the performance of internal transactions for the benefit of that company — Input tax paid by that branch — Deducted in the Member State of registration’

Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Existence and scope of the right to deduct — Branch registered in one Member State for the payment of value added tax — Occasional taxable transactions made in that State — Input tax paid by that branch — Included (Council Directive 2006/112, Arts 168 and 169(a)) (see para. 42, operative part)

Operative part

Article 168 and Article 169(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a branch registered in one Member State for the payment of value added tax for a company established in another Member State and which mainly carries out internal transactions not subject to that tax for that company, but also occasionally transactions taxed in the Member State where it is registered, is entitled to deduct input tax in the latter State charged on goods and services used for the needs of that company’s taxable transactions carried out in the Member State where the branch is established.

( 1 ) OJ C 337, 12.10.2015.