CELEX: 62011CN0525
Language: en
Date: 2011-10-17 00:00:00
Title: Case C-525/11: Reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia) lodged on 17 October 2011 — SIA Mednis v Valsts ieņēmumu dienests

7.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 6/7
            
         Reference for a preliminary ruling from the Augstākās tiesas Senāts (Republic of Latvia) lodged on 17 October 2011 — SIA Mednis v Valsts ieņēmumu dienests
   (Case C-525/11)
   2012/C 6/08
   Language of the case: Latvian
   
      Referring court
   
   Augstākās tiesas Senāts
   
      Parties to the main proceedings
   
   
      Applicant: SIA Mednis
   
      Defendant: Valsts ieņēmumu dienests
   
      Question referred
   
   Does Article 183 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax give a Member State the right, without carrying out any specific analysis and solely on the basis of an arithmetical calculation, not to refund that part of the excess tax that is over 18 % (the standard rate of VAT) of the total value of the taxable transactions carried out in the corresponding monthly tax periods until the State tax authority has received the annual return of the person subject to value added tax?
   
      (1)  OJ 2006 L 347, p 1.