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Case C-9/20: Judgment of the Court (Fifth Chamber) of 10 February 2022 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Point (b) of the first paragraph of Article 66 — Chargeability of VAT — The time the payment is received — Article 167 — Origin and scope of the right of input VAT deduction — Article 167a — Derogation — Cash accounting — Letting and subletting of a property used for industrial or commercial purposes)
ECLI:EU:UNKNOWN:62020CA0009
62020CA0009
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4.4.2022
Official Journal of the European Union
C 148/2
(Case C-9/20) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Point (b) of the first paragraph of Article 66 - Chargeability of VAT - The time the payment is received - Article 167 - Origin and scope of the right of input VAT deduction - Article 167a - Derogation - Cash accounting - Letting and subletting of a property used for industrial or commercial purposes)
(2022/C 148/02)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Grundstücksgemeinschaft Kollaustraße 136
Defendant: Finanzamt Hamburg-Oberalster
Operative part of the judgment
Article 167 of Council Directive 2006/112/EC of 28 November 2006 on the common system of valued added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as precluding national legislation which provides that the right of input tax deduction arises at the time the transaction takes place if, pursuant to a national derogation under point (b) of the first paragraph of Article 66 of Directive 2006/112, such as amended by Directive 2010/45, the tax becomes chargeable to the supplier of goods or services only when the remuneration is received and has not yet been paid.
Language of the case: German
(1) OJ C 137, 27.4.2020.