Official Journal of the European Union

C series

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C/2024/6406

(Case C-515/24, Randstad España)

(C/2024/6406)

Language of the case: Spanish

Referring court

Parties to the main proceedings

Applicant: Randstad España, SLU

Respondent: Administracíon General del Estado

Questions referred

1.Is a rule such as that contained in Article 96(One)(4) and (5) of Law 37/1992 of 28 December 1992 on value added tax (1) consistent with Article 168(a) and Article 176, first paragraph, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (2) where, in accordance with that rule, no proportion of the input VAT amounts resulting from the acquisition of goods and services such as [tickets for] sporting events, or those used to show appreciation for clients, salaried employees or third parties, is deductible, even if the taxpayer proves that such expenditure is directly related to his or her business or professional activity, that it had a strictly business or professional purpose and that the goods and services were used by the taxable person to carry out taxable transactions, and even though the amount of such expenditure is tax deductible for the purposes of income taxes (personal income tax and corporation tax)?

2.Is a rule such as that contained in Article 96(One)(4) and (5) of Law 37/1992 of 28 December 1992 on value added tax, which introduces a condition limiting the exercise of the right of deduction, consistent with Article 176, second paragraph, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, where that rule entered into force the same day that the Kingdom of Spain joined the European Union, on 1 January 1986, and where no legislation in force until the date of accession provided for such a restriction?

BOE No 312 of 29.12.1992.

OJ L 347, 11.12.2006, p. 1.

ELI: http://data.europa.eu/eli/C/2024/6406/oj

ISSN 1977-091X (electronic edition)

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