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Case C-248/20: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 9 June 2020 — Skatteverket v Skellefteå Industrihus Aktiebolag
ECLI:EU:UNKNOWN:62020CN0248
62020CN0248
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Official Journal of the European Union
C 279/34
(Case C-248/20)
(2020/C 279/45)
Language of the case: Swedish
Referring court
Parties to the main proceedings
Applicant: Skatteverket
Defendant: Skellefteå Industrihus Aktiebolag
Question referred
Is it compatible with the VAT Directive, (1) in particular with Articles 137, 168, 184 to 187, 189 and 192 thereof, that a property owner, who opted for taxation of the construction of a building and who has deducted the input tax paid on the acquisitions relating to the building project, must immediately repay the total amount of input tax, together with interest, on the ground that the liability for tax ceases by reason of the discontinuance of the construction project before the building is completed and that there is therefore no letting?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).