Case C-475/23, Voestalpine Giesserei Linz: Judgment of the Court (Ninth Chamber) of 4 October 2024 (request for a preliminary ruling from the Curtea de Apel Cluj – Romania) – Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (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)
Date: 2024-10-04
Institutions: Court of Justice
Subjects: VAT, acquisition of property, economic activity, goods, subcontracting, tax inspection, tax relief, taxpayer








C_202406897EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2024/6897


25.11.2024






Judgment of the Court (Ninth Chamber) of 4 October 2024 (request for a preliminary ruling from the Curtea de Apel Cluj – Romania) – Voestalpine Giesserei Linz v Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca


(Case C-475/23,
                (1)
Voestalpine Giesserei Linz)

(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)
(C/2024/6897)
Language of the case: Romanian

Referring court

Curtea de Apel Cluj

Parties to the main proceedings


Applicant: Voestalpine Giesserei Linz

Defendants: Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca

Operative part of the judgment







1.


Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as precluding a national practice whereby, where a taxable person has acquired goods which that taxable person then makes available free of charge to a subcontractor, in order for that subcontractor to carry out work for that taxable person, that taxable person is denied the deduction of the VAT relating to the acquisition of those goods, in so far as the making available of those goods does not go beyond what is necessary to enable that taxable person to carry out one or more taxable output transactions or, failing that, to carry out its economic activity, and the cost of acquiring those goods is part of the cost components of either the transactions carried out by that taxable person or the goods or services which that taxable person supplies in the course of its economic activity.










2.


Article 168(a) of Directive 2006/112
must be interpreted as precluding a national practice whereby a taxable person is denied the deduction of input VAT on the ground that that taxable person has not kept separate accounts for its fixed establishment in the Member State in which the tax inspection is carried out where the tax authorities are in a position to determine whether the substantive conditions of the right of deduction are satisfied.






(1)  
            OJ C 499, 6.11.2023.


ELI: http://data.europa.eu/eli/C/2024/6897/oj
ISSN 1977-091X (electronic edition)