CELEX: 62019CN0520
Language: en
Date: 2019-07-09 00:00:00
Title: Case C-520/19: Request for a preliminary ruling from the Krajský soud v Ostravě (Czech Republic) lodged on 9 July 2019 — ARMOSTAV MÍSTEK s.r.o. v Odvolací finanční ředitelství

30.9.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 328/23
            
         
      Request for a preliminary ruling from the Krajský soud v Ostravě (Czech Republic) lodged on 9 July 2019 — ARMOSTAV MÍSTEK s.r.o. v Odvolací finanční ředitelství
      (Case C-520/19)
      (2019/C 328/25)
      Language of the case: Czech
      
         Referring court
      
      Krajský soud v Ostravě
      
         Parties to the main proceedings
      
      
         Applicant: ARMOSTAV MÍSTEK s.r.o.
      
         Defendant: Odvolací finanční ředitelství
      
         Question referred
      
      Does the existence of express national legislation relating to [joint and several] liability for missing tax in a fraudulent chain preclude tax administration authorities from refusing the person held liable under that legislation the right to deduct value added tax in accordance with the case-law of the Court of Justice of the European Union on VAT fraud? Is such a practice in that situation precluded by Article 17(1), Article 20, Article 52(1), Article 52(6), and Article 54 of the Charter of Fundamental Rights of the European Union?