# C_2018134EN.01000701.xml

| 16.4.2018 | EN | Official Journal of the European Union | C 134/7 |
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16.4.2018

EN

Official Journal of the European Union

C 134/7

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Judgment of the Court (First Chamber) of 22 February 2018 (request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije — Slovenia) — T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (in insolvency) v Republika Slovenija

(Case C-396/16) (1)

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((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

Referring court

Vrhovno sodišče Republike Slovenije

Parties to the main proceedings

Parties to the main proceedings

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

Applicant:

Defendant: Republika Slovenija

Defendant:

Operative part of the judgment

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. |
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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. |
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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. |
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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.

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(1)  OJ C 335, 12.9.2016.

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