- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-533/16: Judgment of the Court (Second Chamber) of 21 March 2018 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovakia) — Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 — Right to deduct VAT — Right to refunds of VAT for taxable persons not established in the Member State of refund — Article 178(a) — Rules governing the exercise of the right to deduct VAT — Directive 2008/9/EC — Detailed rules for the refund of VAT — Limitation period — Principle of fiscal neutrality — VAT charged and paid several years after delivery of the goods in question — Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods)
ECLI:EU:UNKNOWN:62016CA0533
62016CA0533
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
14.5.2018
Official Journal of the European Union
C 166/11
(Case C-533/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 167 to 171 - Right to deduct VAT - Right to refunds of VAT for taxable persons not established in the Member State of refund - Article 178(a) - Rules governing the exercise of the right to deduct VAT - Directive 2008/9/EC - Detailed rules for the refund of VAT - Limitation period - Principle of fiscal neutrality - VAT charged and paid several years after delivery of the goods in question - Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods))
(2018/C 166/13)
Language of the case: Slovak
Referring court
Parties to the main proceedings
Applicant: Volkswagen AG
Defendant: Finančné riaditeľstvo Slovenskej republiky
Operative part of the judgment
EU law must be interpreted as precluding legislation of a Member State under which, in circumstances such as those at issue in the main proceedings in which the value added tax (VAT) was charged to the taxable person and paid by it several years after delivery of the goods in question, the benefit of the right to claim a refund of VAT is denied on the grounds that the limitation period provided for by that legislation for the exercise of that right began to run from the date of supply and expired before the application for a refund was submitted.
(<span class="note">1</span>) OJ C 22, 23.1.2017.