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Case C-46/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — Z v Finanzamt G
ECLI:EU:UNKNOWN:62020CN0046
62020CN0046
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Valentina R., lawyer
8.6.2020
EN
Official Journal of the European Union
C 191/5
(Case C-46/20)
(2020/C 191/07)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Z
Defendant: Finanzamt G
Questions referred
1.Does Article 168(a), read in conjunction with Article 167 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) conflict with national case-law precluding the right to deduct VAT in cases in which the trader is entitled to choose the allocation of a supply at the time of purchase if the tax authorities have not adopted a decision on its allocation on expiry of the statutory deadline for submission of the annual VAT return?
2.Does Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax conflict with national case-law whereby allocation to private assets is assumed or presumed in the absence of (sufficient) evidence for allocation to the assets of the business?
(1) OJ 2006 L 347, p. 1.