CELEX: 62020CA0009
Language: en
Date: 2022-02-10 00:00:00
Title: Case C-9/20: Judgment of the Court (Fifth Chamber) of 10 February 2022 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster (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)

4.4.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 148/2
            
         
      Judgment of the Court (Fifth Chamber) of 10 February 2022 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster
      (Case C-9/20) (1)
      
      (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)
      (2022/C 148/02)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Hamburg
      
         Parties to the main proceedings
      
      
         Applicant: Grundstücksgemeinschaft Kollaustraße 136
      
         Defendant: Finanzamt Hamburg-Oberalster
      
         Operative part of the judgment
      
      Article 167 of Council Directive 2006/112/EC of 28 November 2006 on the common system of valued added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, must be interpreted as precluding national legislation which provides that the right of input tax deduction arises at the time the transaction takes place if, pursuant to a national derogation under point (b) of the first paragraph of Article 66 of Directive 2006/112, such as amended by Directive 2010/45, the tax becomes chargeable to the supplier of goods or services only when the remuneration is received and has not yet been paid.
      
         (1)  OJ C 137, 27.4.2020.