CELEX: 62016CA0533
Language: en
Date: 2018-03-21 00:00:00
Title: Case C-533/16: Judgment of the Court (Second Chamber) of 21 March 2018 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovakia) — Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 167 to 171 — Right to deduct VAT — Right to refunds of VAT for taxable persons not established in the Member State of refund — Article 178(a) — Rules governing the exercise of the right to deduct VAT — Directive 2008/9/EC — Detailed rules for the refund of VAT — Limitation period — Principle of fiscal neutrality — VAT charged and paid several years after delivery of the goods in question — Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods)

14.5.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 166/11
            
         Judgment of the Court (Second Chamber) of 21 March 2018 (request for a preliminary ruling from the Najvyšší súd Slovenskej republiky — Slovakia) — Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky
   (Case C-533/16) (1)
   
   ((Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 167 to 171 - Right to deduct VAT - Right to refunds of VAT for taxable persons not established in the Member State of refund - Article 178(a) - Rules governing the exercise of the right to deduct VAT - Directive 2008/9/EC - Detailed rules for the refund of VAT - Limitation period - Principle of fiscal neutrality - VAT charged and paid several years after delivery of the goods in question - Refusal to allow the exercise of the right to a refund due to the expiry of the time limit which should have started to run from the date of supply of the goods))
   (2018/C 166/13)
   Language of the case: Slovak
   
      Referring court
   
   Najvyšší súd Slovenskej republiky
   
      Parties to the main proceedings
   
   
      Applicant: Volkswagen AG
   
      Defendant: Finančné riaditeľstvo Slovenskej republiky
   
      Operative part of the judgment
   
   EU law must be interpreted as precluding legislation of a Member State under which, in circumstances such as those at issue in the main proceedings in which the value added tax (VAT) was charged to the taxable person and paid by it several years after delivery of the goods in question, the benefit of the right to claim a refund of VAT is denied on the grounds that the limitation period provided for by that legislation for the exercise of that right began to run from the date of supply and expired before the application for a refund was submitted.
   
      (1)  OJ C 22, 23.1.2017.