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Case C-201/18: Judgment of the Court (Seventh Chamber) of 27 March 2019 (request for a preliminary ruling from the cour d’appel de Mons — Belgium) — Mydibel SA v État belge (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Harmonisation of fiscal legislation — Deduction of input tax — Immovable property acquired as capital goods — Sale and lease back — Adjustment of deductions of VAT — Principle of VAT neutrality — Principle of equal treatment)
ECLI:EU:UNKNOWN:62018CA0201
62018CA0201
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3.6.2019
Official Journal of the European Union
C 187/27
(Case C-201/18) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Harmonisation of fiscal legislation - Deduction of input tax - Immovable property acquired as capital goods - Sale and lease back - Adjustment of deductions of VAT - Principle of VAT neutrality - Principle of equal treatment)
(2019/C 187/31)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Mydibel SA
Defendant: État belge
Operative part of the judgment
1.Subject to verification of the relevant matters of fact and national law by the referring court, Articles 184, 185, 187 and 188 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as not imposing an obligation to adjust value added tax (VAT) on a building which was initially deducted correctly, where that property was the subject of a sale and lease back transaction not subject to VAT in circumstances such as those at issue in the main proceedings.
2.An interpretation of Articles 184, 185, 187 and 188 of Directive 2006/112, as amended by Directive 2009/162, as imposing an obligation to adjust the value added tax (VAT) initially deducted in circumstances such as those at issue in the main proceedings complies with the principles of VAT neutrality and equal treatment.
Language of the case: French
(1) OJ C 182, 28.5.2018.