CELEX: 62017CA0459
Language: en
Date: 2018-06-27 00:00:00
Title: Joined Cases C-459/17 and C-460/17: Judgment of the Court (Sixth Chamber) of 27 June 2018 (requests for a preliminary ruling from the Conseil d’État — France) — SGI (C-459/17), Valériane SNC (C-460/17) v Ministre de l’Action et des Comptes publics (References for a preliminary ruling — Common system of value added tax (VAT) — Right to deduct input tax — Material conditions governing the right to deduct — Actual delivery of the goods)

201808030292049802018/C 294/154592017CJC29420180820EN01ENINFO_JUDICIAL20180627111222Joined Cases C-459/17 and C-460/17: Judgment of the Court (Sixth Chamber) of 27 June 2018 (requests for a preliminary ruling from the Conseil d’État — France) — SGI (C-459/17), Valériane SNC (C-460/17) v Ministre de l’Action et des Comptes publics (References for a preliminary ruling — Common system of value added tax (VAT) — Right to deduct input tax — Material conditions governing the right to deduct — Actual delivery of the goods)
 ---documentbreak--- C2942018EN1120120180627EN0015112122Judgment of the Court (Sixth Chamber) of 27 June 2018 (requests for a preliminary ruling from the Conseil d’État — France) — SGI (C-459/17), Valériane SNC (C-460/17) v Ministre de l’Action et des Comptes publics
   (Joined Cases C-459/17 and C-460/17) (
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      )
   ‛(References for a preliminary ruling — Common system of value added tax (VAT) — Right to deduct input tax — Material conditions governing the right to deduct — Actual delivery of the goods)’2018/C 294/15Language of the case: French
      Referring court
   
   Conseil d’État
   
      Parties to the main proceedings
   
   
      Appellants: SGI (C-459/17), Valériane SNC (C-460/17)
   
      Respondent: Ministre de l’Action et des Comptes publics
   
      Operative part of the judgment
   
   Article 17 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value-added tax: uniform basis of assessment, as amended by Council Directive 91/680/EEC of 16 December 1991, must be interpreted as meaning that, in order to deny a taxable person in receipt of an invoice the right to deduct the VAT appearing on that invoice, it is sufficient that the authorities establish that the transactions covered by that invoice have not actually been carried out.
   (
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      )	OJ C 347, 16.10.2017.