CELEX: 62020CA0398
Language: en
Date: 2021-11-11 00:00:00
Title: Case C-398/20: Judgment of the Court (Sixth Chamber) of 11 November 2021 (request for a preliminary ruling from the Krajský soud v Brně — Czech Republic) — ELVOSPOL v Odvolací finanční ředitelství (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the taxable amount for VAT purposes — Total or partial non-payment of the price on account of the debtor’s insolvency — Conditions imposed by national legislation for the adjustment of output VAT — Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company — Non-compliance)

10.1.2022   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 11/12
            
         
      Judgment of the Court (Sixth Chamber) of 11 November 2021 (request for a preliminary ruling from the Krajský soud v Brně — Czech Republic) — ELVOSPOL v Odvolací finanční ředitelství
      (Case C-398/20) (1)
      
      (Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 90 - Reduction of the taxable amount for VAT purposes - Total or partial non-payment of the price on account of the debtor’s insolvency - Conditions imposed by national legislation for the adjustment of output VAT - Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company - Non-compliance)
      (2022/C 11/15)
      Language of the case: Czech
      
         Referring court
      
      Krajský soud v Brně
      
         Parties to the main proceedings
      
      
         Applicant: ELVOSPOL
      
         Defendant: Odvolací finanční ředitelství
      
         Operative part of the judgment
      
      Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding a national provision which makes adjustment of the amount of value added tax subject to the condition that the partially or totally unpaid claim must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company, where it is not ruled out under that condition that such a claim may ultimately be definitively irrecoverable.
      
         (1)  OJ C 359, 26.10.2020.