CELEX: 62020CN0154
Language: en
Date: 2020-03-31 00:00:00
Title: Case C-154/20: Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 March 2020 — Kemwater ProChemie s.r.o. v Odvolací finanční ředitelství

22.6.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 209/18
            
         
      Request for a preliminary ruling from the Nejvyšší správní soud (Czech Republic) lodged on 31 March 2020 — Kemwater ProChemie s.r.o. v Odvolací finanční ředitelství
      (Case C-154/20)
      (2020/C 209/24)
      Language of the case: Czech
      
         Referring court
      
      Nejvyšší správní soud
      
         Parties to the main proceedings
      
      
         Applicant: Kemwater ProChemie s.r.o.
      
         Defendant: Odvolací finanční ředitelství
      
         Questions referred
      
      
                  1.
               
               
                  Is it compatible with Directive 2006/112/EC (1) for exercise of the right to deduct input value added tax to be conditional on the taxable person fulfilling the obligation to prove that the taxable supply received was made by another specific taxable person?
               
            
                  2.
               
               
                  If the first question is answered in the affirmative and the taxable person fails to fulfil that evidentiary obligation, can the right to deduct input tax be refused without it being established that that taxable person knew or could have known that by acquiring the goods or services in question he was participating in tax fraud?
               
            
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).