CELEX: 62020CN0046
Language: en
Date: 2020-01-29 00:00:00
Title: Case C-46/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — Z v Finanzamt G

8.6.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 191/5
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 29 January 2020 — Z v Finanzamt G
      (Case C-46/20)
      (2020/C 191/07)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Z
      
         Defendant: Finanzamt G
      
         Questions referred
      
      
                  1.
               
               
                  Does Article 168(a), read in conjunction with Article 167 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) conflict with national case-law precluding the right to deduct VAT in cases in which the trader is entitled to choose the allocation of a supply at the time of purchase if the tax authorities have not adopted a decision on its allocation on expiry of the statutory deadline for submission of the annual VAT return?
               
            
                  2.
               
               
                  Does Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax conflict with national case-law whereby allocation to private assets is assumed or presumed in the absence of (sufficient) evidence for allocation to the assets of the business?
               
            
         (1)  OJ 2006 L 347, p. 1.