- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-404/16: Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 19 July 2016 — Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
ECLI:EU:UNKNOWN:62016CN0404
62016CN0404
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
3.10.2016
EN
Official Journal of the European Union
C 364/9
(Case C-404/16)
(2016/C 364/04)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Applicant: Lombard Ingatlan Lízing Zrt.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
Questions referred
1.Is the concept of refusal in Article 90(1) of Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax (‘the VAT Directive’) to be interpreted as including a situation in which, under a closed-end financial leasing agreement, the lessor under the lease (‘the lessor’) may no longer claim payment of the leasing instalment from the lessee under the lease (‘the lessee’) because the lessor has terminated the agreement owing to breach of contract by the lessee?
2.If the answer is in the affirmative, may the lessor, in accordance with Article 90(1) of the VAT Directive, reduce the taxable amount, even if the national legislature, availing itself of the option provided in Article 90(2) of the VAT Directive, has not allowed reduction of the taxable amount in the event of total or partial non-payment?
(1) OJ 2006 L 347, p. 1.
* * *
Language of the case: Hungarian