CELEX: 62016CN0404
Language: en
Date: 2016-07-19 00:00:00
Title: Case C-404/16: Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 19 July 2016 — Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

3.10.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 364/9
            
         
      Request for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 19 July 2016 — Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
      (Case C-404/16)
      (2016/C 364/04)
      Language of the case: Hungarian
      
         Referring court
      
      Szegedi Közigazgatási és Munkaügyi Bíróság
      
         Parties to the main proceedings
      
      
         Applicant: Lombard Ingatlan Lízing Zrt.
      
         Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
      
         Questions referred
      
      
                  1.
               
               
                  Is the concept of refusal in Article 90(1) of Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax (‘the VAT Directive’) to be interpreted as including a situation in which, under a closed-end financial leasing agreement, the lessor under the lease (‘the lessor’) may no longer claim payment of the leasing instalment from the lessee under the lease (‘the lessee’) because the lessor has terminated the agreement owing to breach of contract by the lessee?
               
            
                  2.
               
               
                  If the answer is in the affirmative, may the lessor, in accordance with Article 90(1) of the VAT Directive, reduce the taxable amount, even if the national legislature, availing itself of the option provided in Article 90(2) of the VAT Directive, has not allowed reduction of the taxable amount in the event of total or partial non-payment?
               
            
         (1)  OJ 2006 L 347, p. 1.