Case C‑314/22

‘Consortium Remi Group’ AD

v

Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

(Request for a preliminary ruling
from the Varhoven administrativen sad)

Judgment of the Court (Tenth Chamber) of 29 February 2024

(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest)

1. Harmonisation of fiscal legislation – Common system of value added tax – Taxable amount – Reduction in the case of total or partial non-payment – Repayment – Principles of fiscal neutrality, proportionality and effectiveness – National legislation providing for a limitation period for the purposes of requesting that repayment – Whether permissible – Point from which time begins to run – Date of possible exercise of the right to a reduction

   (Council Directive 2006/112, Art. 90)

   (see paragraphs 45, 47, 48, 50-54, 57, operative part 1)

2. Harmonisation of fiscal legislation – Common system of value added tax – Taxable amount – Reduction in the case of total or partial non-payment – Principles of fiscal neutrality and proportionality – National practice rendering such a reduction subject to the correction, by the taxable person, of the initial invoice and to that person’s communication to its debtor its intention to cancel the VAT – Impossibility for the taxable person to make such an adjustment – Not permissible

   (Council Directive 2006/112, Arts 90(1) and 273)

   (see paragraphs 62, 64, 66, 69, 70, 73-76, 78, operative part 2)

3. Harmonisation of fiscal legislation – Common system of value added tax – Taxable amount – Reduction in the case of total or partial non-payment – Repayment – Principle of fiscal neutrality – Taxable person’s entitlement to interest – Starting point for the calculation of the interest – Date of actual exercise of the right to reduction

   (Council Directive 2006/112, Art. 90(1))

   (see paragraphs 83, 85, 86, 88, operative part 3)

See the text of the decision.