Official Journal of the European Union

C 134/7

(Case C-396/16) (<span class="super note-tag">1</span>)

((Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 184 and 185 - Adjustment of the deduction of input tax paid - Change in the factors used to determine the amount to be deducted - Notion of ‘transactions remaining totally or partially unpaid’ - Effect of a decision approving an arrangement with creditors having the force of res judicata))

(2018/C 134/08)

Language of the case: Slovenian

Referring court

Parties to the main proceedings

Applicant: T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (in insolvency)

Defendant: Republika Slovenija

Operative part of the judgment

1.Article 185(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that the reduction of a debtor’s obligations resulting from the final approval of an arrangement with creditors constitutes a change in the factors used to determine the amount to be deducted, for the purposes of that provision.

2.The first subparagraph of Article 185(2) of Directive 2006/112 must be interpreted to the effect that the reduction of a debtor’s obligations resulting from the final approval of an arrangement with creditors does not constitute a case of a transaction remaining totally or partially unpaid that does not give rise to an adjustment of the initial deduction, where that reduction is definitive, although that is a matter for the referring court to determine.

3.The second subparagraph of Article 185(2) of Directive 2006/112 must be interpreted to the effect that, in order to implement the option provided for in that provision, a Member State is not required to make express provision for an obligation to adjust the deductions in the case of transactions remaining totally or partially unpaid.

(<span class="note">1</span>) OJ C 335, 12.9.2016.