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Case C-276/24, KONREO: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 19 April 2024 – KONREO, v. o. s., insolvenční správce úpadce FAU s.r.o. v Odvolací finanční ředitelství
ECLI:EU:UNKNOWN:62024CN0276
62024CN0276
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Official Journal of the European Union
C series
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C/2024/4709
5.8.2024
(Case C-276/24, KONREO)
(C/2024/4709)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: KONREO, v. o. s., insolvenční správce úpadce FAU s.r.o.
Defendant: Odvolací finanční ředitelství
Question referred
Does Article 205 of Council Directive 2006/112/EC (1) on the common system of value added tax, in conjunction with the proportionality principle, preclude a national practice whereby the liability for the payment of value added tax by a supplier of a taxable transaction may be applied to the recipient of that transaction, even though the recipient of the taxable transaction has already been denied a right to a tax deduction due to its involvement in tax fraud?
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(1) OJ 2006 L 347, p. 1.
ELI: http://data.europa.eu/eli/C/2024/4709/oj
ISSN 1977-091X (electronic edition)
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