CELEX: 62016CA0396
Language: en
Date: 2018-02-22 00:00:00
Title: Case C-396/16: Judgment of the Court (First Chamber) of 22 February 2018 (request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije — Slovenia) — T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (in insolvency) v Republika Slovenija (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 184 and 185 — Adjustment of the deduction of input tax paid — Change in the factors used to determine the amount to be deducted — Notion of ‘transactions remaining totally or partially unpaid’ — Effect of a decision approving an arrangement with creditors having the force of res judicata)

16.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 134/7
            
         Judgment of the Court (First Chamber) of 22 February 2018 (request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije — Slovenia) — T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (in insolvency) v Republika Slovenija
   (Case C-396/16) (1)
   
   ((Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 184 and 185 - Adjustment of the deduction of input tax paid - Change in the factors used to determine the amount to be deducted - Notion of ‘transactions remaining totally or partially unpaid’ - Effect of a decision approving an arrangement with creditors having the force of res judicata))
   (2018/C 134/08)
   Language of the case: Slovenian
   
      Referring court
   
   Vrhovno sodišče Republike Slovenije
   
      Parties to the main proceedings
   
   
      Applicant: T — 2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (in insolvency)
   
      Defendant: Republika Slovenija
   
      Operative part of the judgment
   
   
               1.
            
            
               Article 185(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that the reduction of a debtor’s obligations resulting from the final approval of an arrangement with creditors constitutes a change in the factors used to determine the amount to be deducted, for the purposes of that provision.
            
         
               2.
            
            
               The first subparagraph of Article 185(2) of Directive 2006/112 must be interpreted to the effect that the reduction of a debtor’s obligations resulting from the final approval of an arrangement with creditors does not constitute a case of a transaction remaining totally or partially unpaid that does not give rise to an adjustment of the initial deduction, where that reduction is definitive, although that is a matter for the referring court to determine.
            
         
               3.
            
            
               The second subparagraph of Article 185(2) of Directive 2006/112 must be interpreted to the effect that, in order to implement the option provided for in that provision, a Member State is not required to make express provision for an obligation to adjust the deductions in the case of transactions remaining totally or partially unpaid.
            
         
      (1)  OJ C 335, 12.9.2016.