CELEX: 62016CN0114
Language: en
Date: 2016-02-26 00:00:00
Title: Case C-114/16: Request for a preliminary ruling from the Kúria (Hungary) lodged on 20 February 2016 — Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

13.6.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 211/25
            
         
      Request for a preliminary ruling from the Kúria (Hungary) lodged on 20 February 2016 — Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
      (Case C-114/16)
      (2016/C 211/31)
      Language of the case: Hungarian
      
         Referring court
      
      Kúria
      
         Parties to the main proceedings
      
      
         Appellant: Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft.
      
         Respondent: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
      
         Question referred
      
      Are the provisions of Articles 167, 168, 178 and 179 of the VAT Directive (1) to be interpreted to the effect that the revenue authority is required to recognise, in the course of a tax audit, a taxable person’s right of deduction in circumstances in which, although there is no indication in the taxable person’s VAT return of the tax paid, the taxable person possesses invoices consistent with that directive and, during the audit, requests recognition of its right of deduction?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).