# C_2016305EN.01000901.xml

| 22.8.2016 | EN | Official Journal of the European Union | C 305/9 |
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22.8.2016

EN

Official Journal of the European Union

C 305/9

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Judgment of the Court (Eighth Chamber) of 16 June 2016 (request for a preliminary ruling from the Finanzgericht Münster (Finance Court, Münster — Germany) — Kreissparkasse Wiedenbrück v Finanzamt Wiedenbrück

(Case C-186/15) (1)

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((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Deduction of input tax - Article 173(1) - Goods or services used to carry out both taxable transactions and exempt transactions (‘mixed use goods and services’) - Determining the amount of the value added tax deduction - Deductible proportion - Article 174 - Deductible proportion calculated by applying an allocation key according to turnover - Article 173(2) - Derogation - Article 175 - Rounding-up rule for the deductible proportion - Articles 184 and 185 - Adjustment of deductions))

(2016/C 305/13)

Language of the case: German

Referring court

Referring court

Finanzgericht Münster

Parties to the main proceedings

Parties to the main proceedings

Applicant: Kreissparkasse Wiedenbrück

Applicant:

Defendant: Finanzamt Wiedenbrück

Defendant:

Operative part of the judgment

Operative part of the judgment

| 1. | Article 175(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the Member States are not required to apply the rounding-up rule laid down in that provision where the deductible proportion is calculated in accordance with one of the derogating methods set out in Article 173(2) of that directive. |
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1.

Article 175(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the Member States are not required to apply the rounding-up rule laid down in that provision where the deductible proportion is calculated in accordance with one of the derogating methods set out in Article 173(2) of that directive.

| 2. | Article 184 et seq. of Directive 2006/112 must be interpreted as meaning that the Member States are required to apply the rounding-up rule laid down in Article 175(1) of that directive in the event of adjustment where, under their national legislation, the deductible proportion has been calculated in accordance with one of the methods set out in Article 173(2) of that directive or in the third subparagraph of Article 17(5) 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, only where that rule was applied to determine the initial amount of the deduction. |
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2.

Article 184 et seq. of Directive 2006/112 must be interpreted as meaning that the Member States are required to apply the rounding-up rule laid down in Article 175(1) of that directive in the event of adjustment where, under their national legislation, the deductible proportion has been calculated in accordance with one of the methods set out in Article 173(2) of that directive or in the third subparagraph of Article 17(5) 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, only where that rule was applied to determine the initial amount of the deduction.

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(1)  OJ C 254, 3.8.2015.

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