Judgment;Summary — ECLI:EU:C:2019:377
Date: 2019-05-08
Language of the case: Czech
Court formation: First Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Czechia

Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství (Case C-127/18) Language of the case: Czech Referring court Nejvyšší správní soud Parties to the main proceedings Appellant (applicant at first instance): A-PACK CZ, s.r.o. Other party (defendant at first instance): Odvolací finanční ředitelství Questions referred 1. Can Article 90(2) of Council Directive 2006/112/EC 1 of 28 November 2006 on the common system of value added tax be interpreted, having regard to the principle of fiscal neutrality and the principle of proportionality, in such a way that it allows Member States by way of derogation to lay down conditions which for certain cases exclude a reduction of the taxable amount in the event of total or partial non-payment of the price? 2. If the answer to Question 1 is in the affirmative, is national legislation contrary to the purpose of Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax if it does not allow payers of value added tax to make a correction to the amount of tax where tax became chargeable on a taxable supply to another taxpayer who paid for it only in part or not at all, and who subsequently ceased to be a value added tax payer? ____________ 1 OJ 2006 L 347, p. 1.