CELEX: 62021CN0227
Language: en
Date: 2021-04-09 00:00:00
Title: Case C-227/21: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 9 April 2021 — ‘HA.EN.’ UAB v Valstybinė mokesčių inspekcija

21.6.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 242/12
            
         
      Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 9 April 2021 — ‘HA.EN.’ UAB v Valstybinė mokesčių inspekcija
      (Case C-227/21)
      (2021/C 242/16)
      Language of the case: Lithuanian
      
         Referring court
      
      Lietuvos vyriausiasis administracinis teismas
      
         Parties to the main proceedings
      
      
         Applicant:‘HA.EN.’ UAB
      
         Defendant: Valstybinė mokesčių inspekcija
      
         Question referred
      
      Is Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, (1) in conjunction with the principle of fiscal neutrality, to be interpreted as prohibiting or not prohibiting a practice of national authorities under which the right of a taxable person to deduct input VAT is denied where that person, when acquiring items of immovable property, knew (or should have known) that the supplier, due to his insolvency, would not pay (or would not be able to pay) the output VAT into the State budget?
      
         (1)  OJ 2006 L 347, p. 1.