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Case C-126/14: Judgment of the Court (Fifth Chamber) of 22 October 2015 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Article 168 — Right of deduction — Deduction of input VAT on the acquisition or production of capital goods — Recreational path directly intended for use by the public free of charge — Use of the recreational path as a means of carrying out taxed transactions)
ECLI:EU:UNKNOWN:62014CA0126
62014CA0126
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Official Journal of the European Union
C 414/3
(Case C-126/14) (<span class="super">1</span>)
((Reference for a preliminary ruling - VAT - Directive 2006/112/EC - Article 168 - Right of deduction - Deduction of input VAT on the acquisition or production of capital goods - Recreational path directly intended for use by the public free of charge - Use of the recreational path as a means of carrying out taxed transactions))
(2015/C 414/04)
Language of the case: Lithuanian
Referring court
Parties to the main proceedings
Applicant: ‘Sveda’ UAB
Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Third party: Klaipėdos apskrities valstybinė mokesčių inspekcija
Operative part of the judgment
Article 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as granting, in circumstances such as those in the main proceedings, a taxable person the right to deduct the input value added tax paid for the acquisition or production of capital goods, for the purposes of a planned economic activity related to rural and recreational tourism, which are (i) directly intended for use by the public free of charge, and may (ii) enable taxed transactions to be carried out, provided that a direct and immediate link is established between the expenses associated with the input transactions and an output transaction or transactions giving rise to the right to deduct or with the taxable person’s economic activity as a whole, which is a matter for the referring court to determine on the basis of objective evidence.
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Language of the case: Lithuanian.