CELEX: 62018CN0127
Language: en
Date: 2018-02-16 00:00:00
Title: Case C-127/18: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství

30.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 152/19
            
         Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 16 February 2018 — A-PACK CZ, s r.o. v Odvolací finanční ředitelství
   (Case C-127/18)
   (2018/C 152/23)
   Language of the case: Czech
   
      Referring court
   
   Nejvyšší správní soud
   
      Parties to the main proceedings
   
   
      Appellant (applicant at first instance): A-PACK CZ, s.r.o.
   
      Other party (defendant at first instance): Odvolací finanční ředitelství
   
      Questions referred
   
   
               1.
            
            
               Can Article 90(2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted, having regard to the principle of fiscal neutrality and the principle of proportionality, in such a way that it allows Member States by way of derogation to lay down conditions which for certain cases exclude a reduction of the taxable amount in the event of total or partial non-payment of the price?
            
         
               2.
            
            
               If the answer to Question 1 is in the affirmative, is national legislation contrary to the purpose of Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax if it does not allow payers of value added tax to make a correction to the amount of tax where tax became chargeable on a taxable supply to another taxpayer who paid for it only in part or not at all, and who subsequently ceased to be a value added tax payer?
            
         
      (1)  OJ 2006 L 347, p. 1.