62022CJ0696_SUM
Case C‑696/22
C SPRL
v
Administrația Județeană a Finanțelor Publice (AJFP) ClujandDirecția Generală Regională a Finanțelor Publice (DGRFP) Cluj-Napoca
(Request for a preliminary ruling from the Curtea de Apel Cluj)
Judgment of the Court (Ninth Chamber) of 13 June 2024
(Reference for a preliminary ruling – Common – system of value added tax (VAT) – Directive 2006/112/EC – Article 64(1) and (2) – Applicability – Services of court-appointed administrators and liquidators – Continuous supply of services – Article 168(a) – Deduction of input VAT – Expenditure relating to the right to use a trade name – Rights of the defence – Right to be heard)
Harmonisation of fiscal legislation – Common system of value added tax – Chargeable event and chargeability of the tax – Supply of goods and services – Supply of services giving rise to successive statements of account or successive payments – Concept – Services provided continuously over a certain period – Enforcement by court-appointed administrators and liquidators for the benefit of undertakings in insolvency giving rise to successive statements of account or successive payments – Included
(Council Directive 2006/112, as amended by Directive 2008/117, Art. 64)
(see paragraphs 61-63, 68, 70, 71, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Chargeable event and chargeability of the tax – Supply of goods and services – Supply of services giving rise to successive statements of account or successive payments – Chargeability subject to actual receipt of the remuneration due for services supplied during a given period – Not permissible – Debtor not having sufficient funds to pay the tax – Irrelevant
(Council Directive 2006/112, as amended by Directive 2008/117, Art. 64(1))
(see paragraphs 75-78, 82, operative part 2)
Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Origin and scope of the right to deduct – Goods and services used for the purposes of the taxable person’s taxable transactions – Need for a direct and immediate link between the input transaction and the taxable person’s activity – Criteria for assessment – Objective content of the transactions – Consideration of the increase in turnover or in the volume of taxable transactions – Irrelevant
(Council Directive 2006/112, Art.168(a), as amended by Directive 2008/117)
(see paragraphs 89, 94, 99, operative part 3)
EU law – Principles – Rights of the defence – Right to be heard – Administrative complaint procedure against a VAT assessment notice – Infringement of rights by the national authorities – Consequences – Annulment of the administrative decision taken on that complaint – Conditions – Potentially different result if it were not for the irregularity – Suspension of enforcement of the tax assessment notice – Irrelevant
(Council Directive 2006/112)
(see paragraphs 105-107, 120, 122, operative part 4)
See the text of the decision.