CELEX: 62018CA0127
Language: en
Date: 2019-05-08 00:00:00
Title: Case C-127/18: Judgment of the Court (First Chamber) of 8 May 2019 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — A-PACK CZ s. r. o. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT — Taxable amount — Reduction — Principles of fiscal neutrality andproportionality)

8.7.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 230/12
            
         
      Judgment of the Court (First Chamber) of 8 May 2019 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — A-PACK CZ s. r. o. v Odvolací finanční ředitelství
      (Case C-127/18) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Articles 90 and 273 - Total or partial non-payment, by the debtor, of a sum due to the taxable person in respect of a transaction subject to VAT - Taxable amount - Reduction - Principles of fiscal neutrality and proportionality)
      (2019/C 230/14)
      Language of the case: Czech
      
         Referring court
      
      Nejvyšší správní soud
      
         Parties to the main proceedings
      
      
         Appellant: A-PACK CZ s. r. o.
      
         Respondent: Odvolací finanční ředitelství
      
         Operative part of the judgment
      
      Article 90 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides that a taxable person cannot correct the value added tax (VAT) taxable amount, in the case of total or partial non-payment, by its debtor, of a sum due in respect of a transaction subject to that tax, if the debtor is no longer a taxable person for the purposes of VAT.
      
         (1)  OJ C 152, 30.4.2018.