CELEX: 62011CN0527
Language: en
Date: 2011-10-10 00:00:00
Title: Case C-527/11: Reference for a preliminary ruling from the Augstākās tiesas Senāta Administratīvo lietu departaments (Republic of Latvia) lodged on 10 October 2011 — SIA Ablessio v Valsts ieņēmumu dienests

7.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 6/8
            
         Reference for a preliminary ruling from the Augstākās tiesas Senāta Administratīvo lietu departaments (Republic of Latvia) lodged on 10 October 2011 — SIA Ablessio v Valsts ieņēmumu dienests
   (Case C-527/11)
   2012/C 6/09
   Language of the case: Latvian
   
      Referring court
   
   Augstākās tiesas Senāts
   
      Parties to the main proceedings
   
   
      Applicant: SIA Ablessio
   
      Defendant: Valsts ieņēmumu dienests
   
      Questions referred
   
   
               1.
            
            
               Is Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as prohibiting refusal of the individual registration number that identifies a taxable person, on the basis that the holder of the taxable person’s shares previously obtained on various occasions the individual number for other undertakings, which did not carry out any real economic activity, and the shares of which were transferred by the holder to other persons immediately after obtaining the individual number?
            
         
               2.
            
            
               Is Article 214 of that Directive to be interpreted, in relation to Article 273 thereof, as permitting the tax authority, before assigning the individual number, to verify the capacity of the taxable person to carry out the activity that is subject to tax, where this verification is intended to ensure correct collection of the tax and prevent tax evasion?
            
         
      (1)  OJ 2006 L 347, p. 1.