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Case C-171/23, UP CAFFE: Request for a preliminary ruling from the Upravni sud u Zagrebu (Croatia) lodged on 20 March 2023 — UP CAFFE d.o.o. v Ministarstvo financija Republike Hrvatske
ECLI:EU:UNKNOWN:62023CN0171
62023CN0171
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22.5.2023
EN
Official Journal of the European Union
C 179/18
(Case C-171/23, UP CAFFE)
(2023/C 179/28)
Language of the case: Croatian
Referring court
Parties to the main proceedings
Applicant: UP CAFFE d.o.o.
Defendant: Ministarstvo financija Republike Hrvatske
Question referred
Does EU law impose an obligation on the national authorities and courts to determine liability for value added tax (and not to refuse a claim for a refund) where the objective facts of the case indicate that VAT fraud has been committed through the creation of a new company, that is to say, by interrupting the continuity of the previous company’s taxable activity, in the case where the taxable person knew, or ought to have known, that it was participating in such an activity, and where, at the time when the chargeable event occurred, national law did not provide for such a determination of liability?