CELEX: 62014CN0126
Language: en
Date: 2014-03-17 00:00:00
Title: Case C-126/14: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas lodged on 17 March 2014  — Sveda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

10.6.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 175/24
            
         Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas lodged on 17 March 2014 — Sveda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
   (Case C-126/14)
   2014/C 175/29
   Language of the case: Lithuanian
   
      Referring court
   
   Lietuvos vyriausiasis administracinis teismas
   
      Parties to the main proceedings
   
   
      Claimant: Sveda UAB
   
      Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
   
      Interested third party: Klaipėdos apskrities valstybinė mokesčių inspekcija
   
      Question referred
   
   May Article 168 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as granting a taxable person the right to deduct the input VAT paid in producing or acquiring capital goods intended for business purposes, such as those in the present case, which (i) are directly intended for use by members of the public free of charge, but (ii) may be recognised as a means of attracting visitors to a location where the taxable person, in carrying out his economic activities, plans to supply goods and/or services?
   
      (1)  OJ 2006 L 347, p. 1.