CELEX: 62019CA0335
Language: en
Date: 2020-10-15 00:00:00
Title: Case C-335/19: Judgment of the Court (First Chamber) of 15 October 2020 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — E. sp. z o.o. sp. k. v Minister Finansów (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the VAT taxable amount — Total or partial non-payment of the price — Conditions imposed by national legislation for the exercise of the right to reduction — Condition that the debtor must not be the subject of insolvency or winding-up proceedings — Condition that the creditor and the debtor must be subject to VAT)

7.12.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 423/7
            
         
      Judgment of the Court (First Chamber) of 15 October 2020 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — E. sp. z o.o. sp. k. v Minister Finansów
      (Case C-335/19) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 90 - Reduction of the VAT taxable amount - Total or partial non-payment of the price - Conditions imposed by national legislation for the exercise of the right to reduction - Condition that the debtor must not be the subject of insolvency or winding-up proceedings - Condition that the creditor and the debtor must be subject to VAT)
      (2020/C 423/10)
      Language of the case: Polish
      
         Referring court
      
      Naczelny Sąd Administracyjny
      
         Parties to the main proceedings
      
      
         Applicant: E. sp. z o.o. sp. k.
      
         Defendant: Minister Finansów
      
         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 which makes the reduction of the taxable amount for the purposes value added tax (VAT) subject to the condition that, on the day of delivery of the goods or provision of the services and on the day preceding that on which the adjusted tax return seeking that reduction is filed, the debtor is registered as a taxable person for the purposes of VAT and is not the subject of insolvency or winding-up proceedings, and that, on the day preceding the date of filing of the adjusted tax return, the creditor is itself still registered as a taxable person for the purposes of VAT.
      
         (1)  OJ C 280, 19.8.2019.