CELEX: 62020CN0398
Language: en
Date: 2020-08-20 00:00:00
Title: Case C-398/20: Request for a preliminary ruling from the Krajský soud v Brně (Czech Republic) lodged on 20 August 2020 — ELVOSPOL v Odvolací finanční ředitelství

26.10.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 359/8
            
         
      Request for a preliminary ruling from the Krajský soud v Brně (Czech Republic) lodged on 20 August 2020 — ELVOSPOL v Odvolací finanční ředitelství
      (Case C-398/20)
      (2020/C 359/12)
      Language of the case: Czech
      
         Referring court
      
      Krajský soud v Brně
      
         Parties to the main proceedings
      
      
         Applicant: ELVOSPOL
      
         Defendant: Odvolací finanční ředitelství
      
         Question referred
      
      Is national legislation contrary to the purpose of Article 90(1) and (2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax if it lays down a condition preventing value added taxpayers, where tax becomes chargeable on a taxable supply to another taxpayer who paid for the supply only in part or not at all, from making a correction to the amount of output tax in respect of the value of the claim if that claim arose less than six months before a court decision declaring the other taxpayer insolvent?
      
         (1)  OJ 2006 L 347, p. 1.