62020CJ0009_SUM
Case C‑9/20
Grundstücksgemeinschaft Kollaustraße 136
v
Finanzamt Hamburg-Oberalster
(Request for a preliminary ruling from the Finanzgericht Hamburg)
Judgment of the Court (Fifth Chamber) of 10 February 2022
(Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting Letting and subletting of a property used for industrial or commercial purposes)
Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Origin and scope of the right to deduct – Letting and subletting of a property used for industrial or commercial purposes
(Council Directive 2006/112, as amended by Directive 2010/45, Arts 66(1)(b) and 167)
(see paragraphs 44-48, 63, operative part)
See the text of the decision.