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Document 61987CJ0342

Sprieduma kopsavilkums

Tiesas spriedums (piektā palāta) 1989. gada 13. decembrī.
Genius Holding BV pret Staatssecretaris van Financiën.
Lūgums sniegt prejudiciālu nolēmumu: Hoge Raad - Nīderlande.
Pievienotās vērtības nodoklis - Sestā Direktīva 77/388/EEK.
Lieta C-342/87.




Tax Provisions - Harmonization of laws - Turnover tax - Common system of value-added tax - Deduction of tax already paid - Exercise of the right - Condition - Tax due as a result of a transaction subject to value-added tax - Tax due solely as a result of being mentioned on the invoice - Condition not fulfilled

( Council Directive 77/388, Arts 17(2)(a ) and 21(1)(c ) )


The exercise by a taxable person of the right to deduct value-added tax, provided for in the Sixth Directive ( 77/388 ), in connection with the supply of goods or services by another taxable person may be exercised, by virtue of Article 17(2)(a ) of the directive, only in respect of taxes actually due, that is to say, the taxes corresponding to a transaction subject to value-added tax or paid in so far as they were due . It does not apply to tax which, by virtue of Article 21(1)(c ) of the directive, is due solely because it is mentioned on the invoice .