62023CJ0475_SUM
Case C‑475/23
Voestalpine Giesserei Linz GmbH
v
Administraţia Judeţeană a Finanţelor Publice ClujandDirecţia Generală Regională a Finanţelor Publice Cluj-Napoca
(Request for a preliminary ruling from the Curtea de Apel Cluj)
Judgment of the Court (Ninth Chamber) of 4 October 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168(a) – Right to deduct VAT – Acquisition of goods by a taxable person – Making available of those goods free of charge to a subcontractor for the purpose of carrying out works for the taxable person – Refusal of the deduction of the VAT relating to those goods)
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 – Making available free of charge goods acquired by a taxable person to a subcontractor carrying out works for that taxable person – Refusal of the right of deduction – Not permissible – Conditions
(Council Directive 2006/112, Art. 168(a))
(see paragraphs 20-22, 25, 26, 28-30, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Origin and scope of the right to deduct – Failure on the part of the taxable person to keep separate accounts for a permanent establishment – Tax authority nevertheless able to establish that the substantive requirements were satisfied – Refusal of the right of deduction – Not permissible
(Council Directive 2006/112, Art. 168(a))
(see paragraphs 33, 34, 38-40, operative part 2)
See the text of the decision.