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Case C-127/18: Judgment of the Court (First Chamber) of 8 May 2019 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — A-PACK CZ s. r. o. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT — Taxable amount — Reduction — Principles of fiscal neutrality andproportionality)
ECLI:EU:UNKNOWN:62018CA0127
62018CA0127
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Official Journal of the European Union
C 230/12
(Case C-127/18) (*)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 90 and 273 - Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT - Taxable amount - Reduction - Principles of fiscal neutrality and proportionality)
(2019/C 230/14)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: A-PACK CZ s. r. o.
Respondent: Odvolací finanční ředitelství
Operative part of the judgment
Article 90 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, such as that at issue in the main proceedings, which provides that a taxable person cannot correct the value added tax (VAT) taxable amount, in the case of total or partial non-payment, by its debtor, of a sum due in respect of a transaction subject to that tax, if the debtor is no longer a taxable person for the purposes of VAT.
(*) Language of the case: Czech.
* * *
(1) OJ C 152, 30.4.2018.