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Case C-398/20: Request for a preliminary ruling from the Krajský soud v Brně (Czech Republic) lodged on 20 August 2020 — ELVOSPOL v Odvolací finanční ředitelství
ECLI:EU:UNKNOWN:62020CN0398
62020CN0398
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Valentina R., lawyer
26.10.2020
EN
Official Journal of the European Union
C 359/8
(Case C-398/20)
(2020/C 359/12)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: ELVOSPOL
Defendant: Odvolací finanční ředitelství
Question referred
Is national legislation contrary to the purpose of Article 90(1) and (2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax if it lays down a condition preventing value added taxpayers, where tax becomes chargeable on a taxable supply to another taxpayer who paid for the supply only in part or not at all, from making a correction to the amount of output tax in respect of the value of the claim if that claim arose less than six months before a court decision declaring the other taxpayer insolvent?
(1) OJ 2006 L 347, p. 1.
Language of the case: Czech
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