CELEX: 62020CN0248
Language: en
Date: 2020-06-09 00:00:00
Title: Case C-248/20: Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 9 June 2020 — Skatteverket v Skellefteå Industrihus Aktiebolag

24.8.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 279/34
            
         
      Request for a preliminary ruling from the Högsta förvaltningsdomstolen (Sweden) lodged on 9 June 2020 — Skatteverket v Skellefteå Industrihus Aktiebolag
      (Case C-248/20)
      (2020/C 279/45)
      Language of the case: Swedish
      
         Referring court
      
      Högsta förvaltningsdomstolen
      
         Parties to the main proceedings
      
      
         Applicant: Skatteverket
      
         Defendant: Skellefteå Industrihus Aktiebolag
      
         Question referred
      
      Is it compatible with the VAT Directive, (1) in particular with Articles 137, 168, 184 to 187, 189 and 192 thereof, that a property owner, who opted for taxation of the construction of a building and who has deducted the input tax paid on the acquisitions relating to the building project, must immediately repay the total amount of input tax, together with interest, on the ground that the liability for tax ceases by reason of the discontinuance of the construction project before the building is completed and that there is therefore no letting?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).