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Case C-114/16: Request for a preliminary ruling from the Kúria (Hungary) lodged on 20 February 2016 — Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
ECLI:EU:UNKNOWN:62016CN0114
62016CN0114
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13.6.2016
Official Journal of the European Union
C 211/25
(Case C-114/16)
(2016/C 211/31)
Language of the case: Hungarian
Referring court
Parties to the main proceedings
Appellant: Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft.
Respondent: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
Question referred
Are the provisions of Articles 167, 168, 178 and 179 of the VAT Directive (1) to be interpreted to the effect that the revenue authority is required to recognise, in the course of a tax audit, a taxable person’s right of deduction in circumstances in which, although there is no indication in the taxable person’s VAT return of the tax paid, the taxable person possesses invoices consistent with that directive and, during the audit, requests recognition of its right of deduction?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).