CELEX: 62016CN0660
Language: en
Date: 2016-12-21 00:00:00
Title: Case C-660/16: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 December 2016 — Achim Kollroß v Finanzamt Dachau

20.3.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 86/12
            
         Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 December 2016 — Achim Kollroß v Finanzamt Dachau
   (Case C-660/16)
   (2017/C 086/15)
   Language of the case: German
   
      Referring court
   
   Bundesfinanzhof
   
      Parties to the main proceedings
   
   
      Applicant: Achim Kollroß
   
      Defendant: Finanzamt Dachau
   
      Questions referred
   
   
               1.
            
            
               Are the requirements as to the certainty that a supply will take place, as a condition of the deduction of input tax on a payment on account within the meaning of the judgment of the Court of Justice of the European Union in Case C-107/13 Firin, (1) to be determined purely objectively or from the point of view of the person having made the payment on account in the light of the circumstances apparent to him?
            
         
               2.
            
            
               Are the Member States, taking into account the fact that the chargeability of tax and the right of deduction arise at the same time, in accordance with Article 167 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (2) and the regulatory powers which they enjoy under Article 185(2) and Article 186 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, entitled to make the adjustment of both tax and the deduction of input tax subject to a refund of the payment on account?
            
         
               3.
            
            
               Must the tax office responsible for a person who has made a payment on account refund the value added tax to that person where the latter cannot recover the payment on account from the recipient of that payment? If so, must this take place as part of the tax assessment procedure or is a separate equitable procedure sufficient for this purpose?
            
         
      (1)  ECLI:EU:C:2014:151.
   
      (2)  OJ L 347, p. 1.