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Case C-398/20: Judgment of the Court (Sixth Chamber) of 11 November 2021 (request for a preliminary ruling from the Krajský soud v Brně — Czech Republic) — ELVOSPOL v Odvolací finanční ředitelství (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the taxable amount for VAT purposes — Total or partial non-payment of the price on account of the debtor’s insolvency — Conditions imposed by national legislation for the adjustment of output VAT — Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company — Non-compliance)
ECLI:EU:UNKNOWN:62020CA0398
62020CA0398
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10.1.2022
Official Journal of the European Union
C 11/12
(Case C-398/20) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 90 - Reduction of the taxable amount for VAT purposes - Total or partial non-payment of the price on account of the debtor’s insolvency - Conditions imposed by national legislation for the adjustment of output VAT - Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company - Non-compliance)
(2022/C 11/15)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: ELVOSPOL
Defendant: 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 a national provision which makes adjustment of the amount of value added tax subject to the condition that the partially or totally unpaid claim must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company, where it is not ruled out under that condition that such a claim may ultimately be definitively irrecoverable.
Language of the case: Czech
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ECLI:EU:C:2022:140