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Joined Cases C-459/17 and C-460/17: Judgment of the Court (Sixth Chamber) of 27 June 2018 (requests for a preliminary ruling from the Conseil d’État — France) — SGI (C-459/17), Valériane SNC (C-460/17) v Ministre de l’Action et des Comptes publics (References for a preliminary ruling — Common system of value added tax (VAT) — Right to deduct input tax — Material conditions governing the right to deduct — Actual delivery of the goods)
ECLI:EU:UNKNOWN:62017CA0459
62017CA0459
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(Joined Cases C-459/17 and C-460/17) (1)
‛(References for a preliminary ruling — Common system of value added tax (VAT) — Right to deduct input tax — Material conditions governing the right to deduct — Actual delivery of the goods)’
Language of the case: French
Referring court
Parties to the main proceedings
Appellants: SGI (C-459/17), Valériane SNC (C-460/17)
Respondent: Ministre de l’Action et des Comptes publics
Operative part of the judgment
Article 17 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value-added tax: uniform basis of assessment, as amended by Council Directive 91/680/EEC of 16 December 1991, must be interpreted as meaning that, in order to deny a taxable person in receipt of an invoice the right to deduct the VAT appearing on that invoice, it is sufficient that the authorities establish that the transactions covered by that invoice have not actually been carried out.
(1) OJ C 347, 16.10.2017.