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Case C-527/23, Weatherford Atlas Gip: Judgment of the Court (Sixth Chamber) of 12 December 2024 (request for a preliminary ruling from the Tribunalul Prahova – Romania) – Weatherford Atlas Gip SA v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor, Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Purchase of administrative services provided within the same group of companies – Refusal of the right of deduction)
ECLI:EU:UNKNOWN:62023CA0527
62023CA0527
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Official Journal of the European Union
C series
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C/2025/697
10.2.2025
(Case C-527/23, Weatherford Atlas Gip)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 168 - Right to deduct VAT - Purchase of administrative services provided within the same group of companies - Refusal of the right of deduction)
(C/2025/697)
Language of the case: Romanian
Referring court
Parties to the main proceedings
Applicant: Weatherford Atlas Gip SA
Defendants: Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor, Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Administrare a Marilor Contribuabili
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 precluding national legislation or a national practice under which the tax authority refuses the right to deduct input value added tax paid by a taxable person when acquiring services from other taxable persons belonging to the same group of companies on the grounds that those services were supplied at the same time to other companies in that group and that their purchase was not necessary or appropriate, where it is established that those services are used by that taxable person for the purposes of its own taxed output transactions.
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ELI: http://data.europa.eu/eli/C/2025/697/oj
ISSN 1977-091X (electronic edition)
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