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Case C-368/06: Judgment of the Court (First Chamber) of 18 December 2007 (reference for a preliminary ruling from the Tribunal administratif de Lyon — France) — Cedilac SA v Ministère de l'Économie, des Finances et de l'Industrie (Sixth VAT Directive — Right to deduct — Principles of immediate deduction and fiscal neutrality — Carry forward of the excess VAT to the following period or refund — One-month delay rule — Transitional provisions — Retention of the exemption)
ECLI:EU:UNKNOWN:62006CA0368
62006CA0368
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23.2.2008
Official Journal of the European Union
C 51/20
(Case C-368/06)
(Sixth VAT Directive - Right to deduct - Principles of immediate deduction and fiscal neutrality - Carry forward of the excess VAT to the following period or refund - One-month delay rule - Transitional provisions - Retention of the exemption)
(2008/C 51/32)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Cedilac SA
Defendant: Ministère de l'Économie, des Finances et de l'Industrie
Re:
Reference for a preliminary ruling — Tribunal administratif de Lyon — Interpretation of Articles 17 and 18(4) 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) — Conditions for the exercise of the right to deduct VAT charged on the price of a taxable transaction when the amount of authorised transactions exceeds the amount of tax due for a given tax period — Excess carried forward to the next period or refunded
Operative part of the judgment
Articles 17 and 18(4) 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, are to be interpreted as not precluding national measures such as the transitional measures provided for by Law No 93-859 of 22 June 1993, the amending Finance Law for 1993, which are designed to accompany the abolition of a national derogating provision authorised by Article 28(3)(d) of the same directive, in so far as the national court verifies that, in its application to the specific case before it, those measures reduce the effects of the national derogating provision.
(<span class="super">1</span>) OJ C 281, 18.11.2006.