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Case C-504/10: Judgment of the Court (Seventh Chamber) of 27 October 2011 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia)) — Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky (Taxation — VAT — Right of deduction — Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety — Abusive practice)
ECLI:EU:UNKNOWN:62010CA0504
62010CA0504
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17.12.2011
Official Journal of the European Union
C 370/15
(Case C-504/10) (<span class="super">1</span>)
(Taxation - VAT - Right of deduction - Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety - Abusive practice)
2011/C 370/23
Language of the case: Slovak
Referring court
Parties to the main proceedings
Applicant: Tanoarch s.r.o.
Defendant: Daňové riaditeľstvo Slovenskej republiky
Re:
Reference for a preliminary ruling — Najvyšší súd Slovenskej republiky — Interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), and in particular Article 2(1) thereof — Transfer of some of the rights over an invention, held by various undertakings, to an undertaking already having the right to use the said invention in its entirety — Possible existence of a right to deduct input tax
Operative part of the judgment
(<span class="super">1</span>) OJ C 46, 12.2.2011.