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Case C-248/20: Order of the Court (Eighth Chamber) of 18 May 2021 (request for a preliminary ruling from the Högsta förvaltningsdomstolen — Sweden) — Skatteverket v Skellefteå Industrihus AB (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Deduction of the input tax paid during the stage of construction of a building — Optional tax liability scheme — Abandonment of the initially planned activity — Adjustment of the deduction of the input tax paid — Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law)
ECLI:EU:UNKNOWN:62020CB0248
62020CB0248
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Official Journal of the European Union
C 320/11
(Case C-248/20) (*)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Deduction of the input tax paid during the stage of construction of a building - Optional tax liability scheme - Abandonment of the initially planned activity - Adjustment of the deduction of the input tax paid - Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law)
(2021/C 320/12)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: Skatteverket
Defendant: Skellefteå Industrihus AB
Operative part of the order
Articles 137, 168, 184 to 187, 189 and 192 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation which requires a property owner who was granted the right to benefit from the optional tax liability scheme during the construction of a building that he or she intended to let out, and who deducted the input value added tax (VAT) charged on the purchases relating to that building project, to repay immediately all that VAT, plus any applicable interest, on the ground that the planned project that gave rise to the right of deduction did not result in any taxed activity, but as not precluding national legislation which, in such a situation, establishes an obligation to adjust the input VAT paid.
(*) Language of the case: Swedish.