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Case C-520/19: Request for a preliminary ruling from the Krajský soud v Ostravě (Czech Republic) lodged on 9 July 2019 — ARMOSTAV MÍSTEK s.r.o. v Odvolací finanční ředitelství
ECLI:EU:UNKNOWN:62019CN0520
62019CN0520
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30.9.2019
EN
Official Journal of the European Union
C 328/23
(Case C-520/19)
(2019/C 328/25)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: ARMOSTAV MÍSTEK s.r.o.
Defendant: Odvolací finanční ředitelství
Question referred
Does the existence of express national legislation relating to [joint and several] liability for missing tax in a fraudulent chain preclude tax administration authorities from refusing the person held liable under that legislation the right to deduct value added tax in accordance with the case-law of the Court of Justice of the European Union on VAT fraud? Is such a practice in that situation precluded by Article 17(1), Article 20, Article 52(1), Article 52(6), and Article 54 of the Charter of Fundamental Rights of the European Union?