CELEX: 62014CA0126
Language: en
Date: 2015-10-22 00:00:00
Title: Case C-126/14: Judgment of the Court (Fifth Chamber) of 22 October 2015 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Article 168 — Right of deduction — Deduction of input VAT on the acquisition or production of capital goods — Recreational path directly intended for use by the public free of charge — Use of the recreational path as a means of carrying out taxed transactions)

14.12.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 414/3
            
         Judgment of the Court (Fifth Chamber) of 22 October 2015 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — ‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
   (Case C-126/14) (1)
   
   ((Reference for a preliminary ruling - VAT - Directive 2006/112/EC - Article 168 - Right of deduction - Deduction of input VAT on the acquisition or production of capital goods - Recreational path directly intended for use by the public free of charge - Use of the recreational path as a means of carrying out taxed transactions))
   (2015/C 414/04)
   Language of the case: Lithuanian
   
      Referring court
   
   Lietuvos vyriausiasis administracinis teismas
   
      Parties to the main proceedings
   
   
      Applicant:‘Sveda’ UAB
   
      Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
   
      Third party: Klaipėdos apskrities valstybinė mokesčių inspekcija
   
      Operative part of the judgment
   
   Article 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as granting, in circumstances such as those in the main proceedings, a taxable person the right to deduct the input value added tax paid for the acquisition or production of capital goods, for the purposes of a planned economic activity related to rural and recreational tourism, which are (i) directly intended for use by the public free of charge, and may (ii) enable taxed transactions to be carried out, provided that a direct and immediate link is established between the expenses associated with the input transactions and an output transaction or transactions giving rise to the right to deduct or with the taxable person’s economic activity as a whole, which is a matter for the referring court to determine on the basis of objective evidence.
   
      (1)  OJ C 175, 10.6.2014.