mizuumi1/LegalViz huggingface dataset:
Judgment of the Court (Third Chamber) of 28 March 2019.
Milan Vinš v Odvolací finanční ředitelství.
Request for a preliminary ruling from the Nejvyšší správní soud.
Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure.
Case C-275/18. (2019)
Language: Swedish

Milan Vinš överklagade till den hänskjutande domstolen. Han har till stöd för sitt överklagande gjort gällande att det avgörande för att uppfylla de villkor som anges i 66 § punkt 1 lag nr 235/2004 är att de berörda varorna har lämnat unionens territorium och, följaktligen, att de faktiskt har levererats i ett tredjeland. En sådan omständighet kan styrkas genom bekräftelse från tullkontoret eller med andra bevismedel, även handlingar som utfärdats av postväsendet. Milan Vinš har i detta hänseende hänvisat till domen av den 19 december 2013, BDV Hungary Trading (C‑563/12, EU:C:2013:854), som han menar leder till slutsatsen att villkoret att de berörda varorna ska ha hänförts till ett tullförfarande går utöver vad medlemsstaterna kan kräva enligt artikel 131 i mervärdesskattedirektivet.
Nämnden för omprövning i skatteärenden har upprepat sin argumentation, enligt vilken samtliga kumulativa villkor för att omfattas av undantaget från skatteplikt för leveranser avsedda för export inte var uppfyllda i det nationella målet. Nämnden har gjort gällande att den nationella lagstiftaren införde villkoret att de berörda varorna skulle hänföras till ett tullförfarande i syfte att förhindra skatteundandragande och att detta villkor är förenligt med mervärdesskattedirektivet. Milan Vinš har, enligt nämnden för omprövning i skatteärenden, endast framfört påståenden som inte styrks av någon som helst bevisning.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Herr Vinš" [shape=doubleoctagon];
    "Den hänskjutande domstolen" [shape=doubleoctagon];
    "Skattedirektoratet för överklaganden" [shape=doubleoctagon];
    
    "Herr Vinš"->"Överklagande av en rättsfråga";
    "Överklagande av en rättsfråga"->"Den hänskjutande domstolen";
    "Överklagande av en rättsfråga"->"För att villkoren i 66 § första stycket 1 i lag nr 235/2004 ska vara uppfyllda är det avgörande att varorna har lämnat Europeiska unionens territorium och följaktligen faktiskt har levererats till ett tredjeland."[dir=none];
    "Skattedirektoratet för överklaganden"->"Den hänskjutande domstolen"[label="Samtliga kumulativa villkor för att omfattas av undantaget från skatteplikt för leveranser avsedda för export inte var uppfyllda i det nationella målet."];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: English

Kuršu zeme is a company established in Latvia which, between February and December 2012, declared acquisitions of goods from another company established in Latvia, KF Prema, and deducted the input VAT on those transactions.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"Acquisitions of goods";
    "Acquisitions of goods"->"KF Prema";
    "Acquisitions of goods"->"Deducted the input VAT";
    "Kuršu zeme"->"A company established in Latvia"[dir=none];
    "KF Prema"->"Company established in Latvia"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Bulgarian

Kuršu zeme е дружество, установено в Латвия, което от февруари до декември 2012 г. декларира сделки по придобиване на стоки от друго установено в Латвия дружество, KF Prema, като приспада данъчен кредит за посочените сделки.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"сделки по придобиване на стоки";
    "сделки по придобиване на стоки"->"KF Prema";
    "сделки по придобиване на стоки"->"приспада данъчен кредит";
    "Kuršu zeme"->"дружество, установено в Латвия"[dir=none];
    "KF Prema"->"Компания, създадена в Латвия"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Spanish

Kuršu zeme es una sociedad establecida en Letonia que, entre febrero y diciembre de 2012, declaró operaciones de adquisición de bienes de otra sociedad establecida en Letonia, KF Prema, y que dedujo la cuota tributaria de IVA soportada por dichas operaciones.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"operaciones de adquisición de bienes";
    "operaciones de adquisición de bienes"->"KF Prema";
    "operaciones de adquisición de bienes"->"dedujo la cuota tributaria de IVA soportada por dichas operaciones.";
    "Kuršu zeme"->"una sociedad establecida en Letonia"[dir=none];
    "KF Prema"->"Empresa establecida en Letonia"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Czech

Kuršu zeme je společností se sídlem v Lotyšsku, která za období od února do prosince 2012 vykázala plnění spočívající v pořízení zboží od jiné společnosti se sídlem v Lotyšsku, KF Prema, a která v souvislosti s těmito plněními odečetla DPH zaplacenou na vstupu.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"pořízení zboží";
    "pořízení zboží"->"KF Prema";
    "pořízení zboží"->"odečetla DPH zaplacenou na vstupu.";
    "Kuršu zeme"->"Kuršu zeme je společností se sídlem v Lotyšsku"[dir=none];
    "KF Prema"->"Společnost založená v Lotyšsku"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Danish

Kuršu zeme er et selskab med hjemsted i Letland, som fra februar til december 2012 angav transaktioner vedrørende erhvervelsen af varer fra et andet selskab med hjemsted i Letland, KF Prema, og som for disse transaktioner fradrog den hermed forbundne indgående moms.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"erhvervelsen af varer";
    "erhvervelsen af varer"->"KF Prema";
    "erhvervelsen af varer"->"fradrog den hermed forbundne indgående moms.";
    "Kuršu zeme"->"et selskab med hjemsted i Letland"[dir=none];
    "KF Prema"->"Virksomhed etableret i Letland"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: German

Kuršu zeme ist eine Gesellschaft mit Sitz in Lettland, die angab, von Februar bis Dezember 2012 Gegenstände von einer anderen Gesellschaft mit Sitz in Lettland, KF Prema, erworben zu haben, und für diese Umsätze einen Vorsteuerabzug geltend machte.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"Gegenstände von einer anderen Gesellschaft erworben zu haben";
    "Gegenstände von einer anderen Gesellschaft erworben zu haben"->"KF Prema";
    "Gegenstände von einer anderen Gesellschaft erworben zu haben"->"einen Vorsteuerabzug geltend machte.";
    "Kuršu zeme"->"Eine Gesellschaft mit Sitz in Lettland"[dir=none];
    "KF Prema"->"Unternehmen mit Sitz in Lettland"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Estonian

Kuršu zeme on Lätis asutatud äriühing, mis deklareeris 2012. aasta veebruarist kuni detsembrini ostutehinguid teise Lätis asutatud äriühinguga KF Prema ning arvas nendelt tehingutelt tasutud käibemaksu maha.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"ostutehinguid";
    "ostutehinguid"->"KF Prema";
    "ostutehinguid"->"arvas nendelt tehingutelt tasutud käibemaksu maha.";
    "Kuršu zeme"->"Lätis asutatud äriühing"[dir=none];
    "KF Prema"->"Lätis asutatud äriühing"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Greek

Η Kuršu zeme είναι εταιρία εγκατεστημένη στη Λεττονία, η οποία, από τον Φεβρουάριο έως τον Δεκέμβριο 2012, δήλωσε πράξεις αποκτήσεως αγαθών από την επίσης εγκατεστημένη στη Λεττονία εταιρία KF Prema, η οποία εξέπιπτε τον αντίστοιχο ΦΠΑ επί εισροών.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"πράξεις αποκτήσεως αγαθών";
    "πράξεις αποκτήσεως αγαθών"->"KF Prema";
    "πράξεις αποκτήσεως αγαθών"->"εξέπιπτε τον αντίστοιχο ΦΠΑ επί εισροών";
    "Kuršu zeme"->"Η Kuršu zeme είναι εταιρία εγκατεστημένη στη Λεττονία"[dir=none];
    "KF Prema"->"Εταιρεία εγκατεστημένη στη Λετονία"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: French

Kuršu zeme est une société établie en Lettonie qui a, du mois de février au mois de décembre 2012, déclaré des opérations d’acquisition de biens auprès d’une autre société établie en Lettonie, KF Prema, et qui a déduit la TVA payée en amont y afférente.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"opérations d’acquisition de biens";
    "opérations d’acquisition de biens"->"KF Prema";
    "opérations d’acquisition de biens"->"a déduit la TVA payée en amont";
    "Kuršu zeme"->"une société établie en Lettonie"[dir=none];
    "KF Prema"->"Entreprise établie en Lettonie"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Croatian

Kuršu zeme je društvo sa sjedištem u Latviji, koje je od veljače do prosinca 2012. prijavilo transakcije stjecanja robe od drugog društva sa sjedištem u Latviji, KF Prema, te je odbilo PDV koji je kao pretporez platilo na temelju tih transakcija.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"stjecanja robe";
    "stjecanja robe"->"KF Prema";
    "stjecanja robe"->"odbilo PDV koji je kao pretporez platilo na temelju tih transakcija.";
    "Kuršu zeme"->"društvo sa sjedištem u Latviji"[dir=none];
    "KF Prema"->"Tvrtka osnovana u Latviji"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Italian

La Kuršu zeme è una società con sede in Lettonia che, da febbraio a dicembre 2012, ha dichiarato operazioni di acquisto di beni da un’altra società stabilita in Lettonia, la KF Prema, e ha detratto l’IVA versata a monte relativa a tali operazioni.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"operazioni di acquisto di beni";
    "operazioni di acquisto di beni"->"KF Prema";
    "operazioni di acquisto di beni"->"ha detratto l’IVA versata a monte";
    "Kuršu zeme"->"La Kuršu zeme è una società con sede in Lettonia"[dir=none];
    "KF Prema"->"Azienda stabilita in Lettonia"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Latvian

“Kuršu zeme” ir Latvijā reģistrēta sabiedrība, kas laikposmā no 2012. gada februāra līdz decembrim ir deklarējusi preču iegādes darījumus ar citu Latvijā reģistrētu sabiedrību KF Prema un atskaitījusi ar šiem darījumiem saistīto priekšnodokli.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"preču iegādes";
    "preču iegādes"->"KF Prema";
    "preču iegādes"->"atskaitījusi ar šiem darījumiem saistīto priekšnodokli.";
    "Kuršu zeme"->""Kuršu zeme" ir Latvijā reģistrēta sabiedrība"[dir=none];
    "KF Prema"->"Latvijā dibināts uzņēmums"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Lithuanian

Kuršu zeme – tai Latvijoje įsteigta bendrovė, kuri nuo 2012 m. vasario mėn. iki gruodžio mėn. deklaravo prekių įsigijimo iš kitos Latvijoje įsteigtos bendrovės KF Prema sandorius ir atskaitė su jais susijusį pirkimo PVM.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"prekių įsigijimo";
    "prekių įsigijimo"->"KF Prema";
    "prekių įsigijimo"->"Atskaitė su jais susijusį pirkimo PVM.";
    "Kuršu zeme"->"Latvijoje įsteigta bendrovė"[dir=none];
    "KF Prema"->"Latvijoje įsteigta įmonė"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Hungarian

A Kuršu zeme egy Lettországban alapított társaság, amely 2012 decembere és februárja között egy Lettországban található másik társaságtól, a KF Premától történő termékbeszerzési ügyleteket vallott be, és levonta az ezek után előzetesen megfizetett héát.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"termékbeszerzési ügyleteket";
    "termékbeszerzési ügyleteket"->"KF Prema";
    "termékbeszerzési ügyleteket"->"levonta az ezek után előzetesen megfizetett héát.";
    "Kuršu zeme"->"A Kuršu zeme egy Lettországban alapított társaság"[dir=none];
    "KF Prema"->"Lettországban alapított vállalat"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Maltese

Kuršu zeme hija kumpannija stabbilita fil-Latvja li, mix-xahar ta’ Frar sax-xahar ta’ Diċembru 2012, iddikjarat tranżazzjonijiet ta’ xiri ta’ oġġetti mingħand kumpannija oħra stabbilita fil-Latvja, KF Prema, u li naqqset il-VAT tal-input imħallsa relatata ma dawn it-tranżazzjonijiet.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"xiri ta’ oġġetti";
    "xiri ta’ oġġetti"->"KF Prema";
    "xiri ta’ oġġetti"->"naqqset il-VAT tal-input";
    "Kuršu zeme"->"Kumpannija stabbilita fil-Latvja"[dir=none];
    "KF Prema"->"Kumpanija stabbilita fil-Latvja"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Dutch

Kuršu zeme is een in Letland gevestigde vennootschap die van februari tot en met december 2012 aangifte heeft gedaan van goederenverwervingen bij een andere in Letland gevestigde vennootschap, KF Prema, en de daarvoor betaalde voorbelasting in aftrek heeft gebracht.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"goederenverwervingen";
    "goederenverwervingen"->"KF Prema";
    "goederenverwervingen"->"en de daarvoor betaalde voorbelasting in aftrek heeft gebracht.";
    "Kuršu zeme"->"een in Letland gevestigde vennootschap"[dir=none];
    "KF Prema"->"Bedrijf gevestigd in Letland"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Polish

Kuršu zeme jest spółką z siedzibą na Łotwie, która od lutego do grudnia 2012 r. zadeklarowała transakcje nabycia towarów od innej spółki z siedzibą na Łotwie, KF Premy, i która odliczyła związany z tymi transakcjami VAT naliczony.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"transakcje nabycia towarów";
    "transakcje nabycia towarów"->"KF Prema";
    "transakcje nabycia towarów"->"odliczyła związany z tymi transakcjami VAT naliczony.";
    "Kuršu zeme"->"spółką z siedzibą na Łotwie"[dir=none];
    "KF Prema"->"Spółka z siedzibą na Łotwie"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Portuguese

A Kuršu zeme é uma sociedade com sede na Letónia, que, entre fevereiro e dezembro de 2012, declarou operações de aquisição de bens a outra sociedade com sede na Letónia, a KF Prema, e deduziu o IVA pago a montante correspondente.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"operações de aquisição de bens";
    "operações de aquisição de bens"->"KF Prema";
    "operações de aquisição de bens"->"deduziu o IVA pago a montante correspondente.";
    "Kuršu zeme"->"uma sociedade com sede na Letónia"[dir=none];
    "KF Prema"->"Empresa estabelecida na Letónia"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Romanian

Kuršu zeme este o societate stabilită în Letonia care, în perioada cuprinsă între lunile februarie și decembrie 2012, a declarat operațiuni de achiziționare a unor bunuri de la o altă societate stabilită în Letonia, KF Prema, și care a dedus taxa achitată în amonte aferentă acestor operațiuni.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"operațiuni de achiziționare a unor bunuri";
    "operațiuni de achiziționare a unor bunuri"->"KF Prema";
    "operațiuni de achiziționare a unor bunuri"->"a dedus taxa achitată în amonte aferentă acestor operațiuni.";
    "Kuršu zeme"->"o societate stabilită în Letonia"[dir=none];
    "KF Prema"->"Companie înființată în Letonia"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Slovak

Kuršu zeme je spoločnosť so sídlom v Lotyšsku, ktorá od februára do decembra 2012 priznala transakcie nadobudnutia tovaru od inej spoločnosti sídliacej v Lotyšsku, KF Prema, a ktorá si v súvislosti s týmito transakciami odpočítala DPH zaplatenú na vstupe.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"nadobudnutia tovaru";
    "nadobudnutia tovaru"->"KF Prema";
    "nadobudnutia tovaru"->"odpočítala DPH zaplatenú na vstupe.";
    "Kuršu zeme"->"spoločnosť so sídlom v Lotyšsku"[dir=none];
    "KF Prema"->"Spoločnosť založená v Lotyšsku"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Slovenian

Kuršu zeme je družba s sedežem v Latviji, ki je od februarja do decembra 2012 obračunala transakcije pridobitve blaga od druge družbe s sedežem v Latviji, KF Prema, in ki je odbila vstopni DDV, ki ga je plačala za te transakcije.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"pridobitve blaga";
    "pridobitve blaga"->"KF Prema";
    "pridobitve blaga"->"ki je odbila vstopni DDV";
    "Kuršu zeme"->"družba s sedežem v Latviji"[dir=none];
    "KF Prema"->"Podjetje ustanovljeno v Latviji"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Finnish

Kuršu zeme on Latviaan sijoittautunut yhtiö, joka vuoden 2012 helmi- ja joulukuun välisenä aikana teki ilmoituksia tavaroiden ostamisesta toiselta Latviaan sijoittautuneelta yhtiöltä KF Premalta ja joka vähensi ostoihin sisältyvän veron määrän kyseisten liiketoimien osalta.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"tavaroiden ostamisesta";
    "tavaroiden ostamisesta"->"KF Prema";
    "tavaroiden ostamisesta"->"vähensi ostoihin sisältyvän veron määrän";
    "Kuršu zeme"->"Latviaan sijoittautunut yhtiö"[dir=none];
    "KF Prema"->"Latviaan perustettu yritys"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Swedish

Kuršu zeme, ett bolag med hemvist i Lettland, redovisade från februari till december 2012 förvärv av varor från ett annat lettiskt bolag, KF Prema, och drog av därtill hörande ingående mervärdesskatt.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];

    "Kuršu zeme"->"förvärv av varor";
    "förvärv av varor"->"KF Prema";
    "förvärv av varor"->"drog av därtill hörande ingående mervärdesskatt.";
    "Kuršu zeme"->"ett bolag med hemvist i Lettland"[dir=none];
    "KF Prema"->"Företag etablerat i Lettland"[dir=none];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: English

Kuršu zeme is a company established in Latvia which, between February and December 2012, declared acquisitions of goods from another company established in Latvia, KF Prema, and deducted the input VAT on those transactions.
During a tax inspection, the VID found that those acquisitions had taken place following a chain of successive transactions between several companies. The goods concerned had first been sold by UAB ‘Baltfisher’, a company established in Lithuania, to two companies established in Latvia. They were then sold by those companies to another company established in Latvia, which sold them to KF Prema, which finally sold them to Kuršu zeme, which transported those goods itself from Klaipėda (Lithuania) to its factory in Latvia.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];
    "VID" [shape=doubleoctagon];
    "Baltfisher" [shape=doubleoctagon];

    "Kuršu zeme"->"Acquisitions of goods";
    "Acquisitions of goods"->"KF Prema";
    "Acquisitions of goods"->"Deducted the input VAT";
    "Kuršu zeme"->"A company established in Latvia"[dir=none];
    "KF Prema"->"Company established in Latvia"[dir=none];
    "VID"->"Deducted the input VAT"[label="VAT tax inspection"];
    "Baltfisher"->"A company established in Lithuania"[dir=none];
    "Baltfisher"->"Two companies established in Latvia" [label="Sold goods"];
    "Two companies established in Latvia"->"Another company established in Latvia" [label="Sold goods"];
    "Another company established in Latvia"->"KF Prema" [label="Sold goods"];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Bulgarian

Kuršu zeme е дружество, установено в Латвия, което от февруари до декември 2012 г. декларира сделки по придобиване на стоки от друго установено в Латвия дружество, KF Prema, като приспада данъчен кредит за посочените сделки.
По време на ревизия VID установява, че въпросните придобивания са следствие на верига от последователни сделки между няколко дружества. Всъщност въпросните стоки най-напред са продадени от установеното в Литва дружество UAB „Baltfisher“ на две дружества, установени в Латвия. След това те са препродадени от последните на друго установено в Латвия дружество, което пък ги препродава на KF Prema, а то в крайна сметка ги препродава на Kuršu zeme, което само ги превозва от Клайпеда (Литва) до завода си в Латвия.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];
    "VID" [shape=doubleoctagon];
    "Baltfisher" [shape=doubleoctagon];

    "Kuršu zeme"->"придобиване на стоки";
    "придобиване на стоки"->"KF Prema";
    "придобиване на стоки"->"приспада данъчен кредит";
    "Kuršu zeme"->"дружество, установено в Латвия"[dir=none];
    "KF Prema"->"Компания, създадена в Латвия"[dir=none];
    "VID"->"приспада данъчен кредит"[label="ревизия VID"];
    "Baltfisher"->"Дружество, установено в Литва"[dir=none];
    "Baltfisher"->"две дружества, установени в Латвия" [label="продадени стоки"];
    "две дружества, установени в Латвия"->"KF Prema" [label="продадени стоки"];
    "KF Prema"->"KF Prema" [label="продадени стоки"];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Spanish

Kuršu zeme es una sociedad establecida en Letonia que, entre febrero y diciembre de 2012, declaró operaciones de adquisición de bienes de otra sociedad establecida en Letonia, KF Prema, y que dedujo la cuota tributaria de IVA soportada por dichas operaciones.
Durante una inspección, el VID comprobó que dichas adquisiciones se habían producido tras una cadena de operaciones sucesivas entre varias sociedades. En efecto, los bienes de que se trata fueron vendidos primero por UAB «Baltfisher», sociedad establecida en Lituania, a dos sociedades establecidas en Letonia. Posteriormente fueron revendidos por estas últimas a otra sociedad establecida en Letonia, que los revendió a KF Prema, la cual por último los revendió a Kuršu zeme, que a su vez los transportó ella misma desde Klaipėda (Lituania) hasta su fábrica situada en Letonia.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];
    "VID" [shape=doubleoctagon];
    "Baltfisher" [shape=doubleoctagon];

    "Kuršu zeme"->"operaciones de adquisición de bienes";
    "operaciones de adquisición de bienes"->"KF Prema";
    "operaciones de adquisición de bienes"->"dedujo la cuota tributaria de IVA soportada por dichas operaciones.";
    "Kuršu zeme"->"una sociedad establecida en Letonia"[dir=none];
    "KF Prema"->"Empresa establecida en Letonia"[dir=none];
    "VID"->"dedujo la cuota tributaria de IVA soportada por dichas operaciones."[label="Durante una inspección, el VID comprobó que dichas adquisiciones se habían producido tras una cadena de operaciones sucesivas entre varias sociedades."];
    "Baltfisher"->"Una empresa establecida en Lituania"[dir=none];
    "Baltfisher"->"dos sociedades establecidas en Letonia" [label="los bienes de que se trata fueron vendidos"];
    "dos sociedades establecidas en Letonia"->"KF Prema" [label="los bienes de que se trata fueron vendidos"];
    "KF Prema"->"KF Prema" [label="los bienes de que se trata fueron vendidos"];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Czech

Kuršu zeme je společností se sídlem v Lotyšsku, která za období od února do prosince 2012 vykázala plnění spočívající v pořízení zboží od jiné společnosti se sídlem v Lotyšsku, KF Prema, a která v souvislosti s těmito plněními odečetla DPH zaplacenou na vstupu.
Při daňové kontrole VID zjistil, že k těmto pořízením došlo na konci řetězce po sobě následujících plnění mezi několika společnostmi. Dotyčné zboží bylo totiž nejprve prodáno společností UAB „Baltfisher“ se sídlem v Litvě dvěma společnostem se sídlem v Lotyšsku. Tyto posledně uvedené společnosti poté zboží opětovně prodaly jiné společnosti se sídlem v Lotyšsku, která jej dále prodala společnosti KF Prema, která jej konečně prodala společnosti Kuršu zeme, která toto zboží sama přepravila z Klaipėda (Litva) do svého závodu v Lotyšsku.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];
    "VID" [shape=doubleoctagon];
    "Baltfisher" [shape=doubleoctagon];

    "Kuršu zeme"->"pořízení zboží";
    "pořízení zboží"->"KF Prema";
    "pořízení zboží"->"odečetla DPH zaplacenou na vstupu.";
    "Kuršu zeme"->"společností se sídlem v Lotyšsku"[dir=none];
    "KF Prema"->"Společnost založená v Lotyšsku"[dir=none];
    "VID"->"odečetla DPH zaplacenou na vstupu."[label="daňové kontrole DPH"];
    "Baltfisher"->"Společnost se sídlem v Litvě"[dir=none];
    "Baltfisher"->"dvěma společnostem se sídlem v Lotyšsku" [label="prodáno zboží"];
    "dvěma společnostem se sídlem v Lotyšsku"->"KF Prema" [label="prodáno zboží"];
    "KF Prema"->"KF Prema" [label="prodáno zboží"];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Estonian

Kuršu zeme on Lätis asutatud äriühing, mis deklareeris 2012. aasta veebruarist kuni detsembrini ostutehinguid teise Lätis asutatud äriühinguga KF Prema ning arvas nendelt tehingutelt tasutud käibemaksu maha.
Maksukontrolli käigus leidis VID, et need soetused toimusid mitme ettevõtja vahel järjest toimunud tehingute ahela lõpus. Nimelt müüs asjaomase kauba kõigepealt Leedus asuv äriühing UAB „Baltfisher“ kahele Lätis asuvale äriühingule. Seejärel müüsid need kaks äriühingut kauba teisele Läti äriühingule, kes omakorda müüs selle KF Premale, kes lõpuks müüs selle Kuršu zemele, viimane korraldas ka nende kaupade veo Klaipėdast (Leedu) oma Läti tehasesse.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];
    "VID" [shape=doubleoctagon];
    "Baltfisher" [shape=doubleoctagon];

    "Kuršu zeme"->"Soetused";
    "Soetused"->"KF Prema";
    "Soetused"->"arvas nendelt tehingutelt tasutud käibemaksu maha.";
    "Kuršu zeme"->"Kuršu zeme on Lätis asutatud äriühing"[dir=none];
    "KF Prema"->"Lätis asutatud äriühing"[dir=none];
    "VID"->"arvas nendelt tehingutelt tasutud käibemaksu maha."[label="Maksukontrolli"];
    "Baltfisher"->"Lietuvā dibināts uzņēmums"[dir=none];
    "Baltfisher"->"Kaks Lätis asutatud äriühingut" [label="Nimelt müüs asjaomase kauba kõigepealt Leedus asuv äriühing UAB „Baltfisher“ kahele Lätis asuvale äriühingule. Seejärel müüsid need kaks äriühingut kauba teisele Läti äriühingule, kes omakorda müüs selle KF Premale, kes lõpuks müüs selle Kuršu zemele, viimane korraldas ka nende kaupade veo Klaipėdast (Leedu) oma Läti tehasesse."];
    "Kaks Lätis asutatud äriühingut"->"KF Prema" [label="Nimelt müüs asjaomase kauba kõigepealt Leedus asuv äriühing UAB „Baltfisher“ kahele Lätis asuvale äriühingule. Seejärel müüsid need kaks äriühingut kauba teisele Läti äriühingule, kes omakorda müüs selle KF Premale, kes lõpuks müüs selle Kuršu zemele, viimane korraldas ka nende kaupade veo Klaipėdast (Leedu) oma Läti tehasesse."];
    "KF Prema"->"KF Prema" [label="Nimelt müüs asjaomase kauba kõigepealt Leedus asuv äriühing UAB „Baltfisher“ kahele Lätis asuvale äriühingule. Seejärel müüsid need kaks äriühingut kauba teisele Läti äriühingule, kes omakorda müüs selle KF Premale, kes lõpuks müüs selle Kuršu zemele, viimane korraldas ka nende kaupade veo Klaipėdast (Leedu) oma Läti tehasesse."];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: Greek

Η Kuršu zeme είναι εταιρία εγκατεστημένη στη Λεττονία, η οποία, από τον Φεβρουάριο έως τον Δεκέμβριο 2012, δήλωσε πράξεις αποκτήσεως αγαθών από την επίσης εγκατεστημένη στη Λεττονία εταιρία KF Prema, η οποία εξέπιπτε τον αντίστοιχο ΦΠΑ επί εισροών.
Κατόπιν φορολογικού ελέγχου, η VID διαπίστωσε ότι οι αποκτήσεις αυτές πραγματοποιήθηκαν στο πλαίσιο αλυσίδας διαδοχικών πράξεων μεταξύ πλειόνων εταιριών. Ειδικότερα, τα επίμαχα αγαθά είχαν πωληθεί αρχικώς από την UAB «Baltfisher», εταιρία εγκατεστημένη στη Λιθουανία, σε δυο εταιρίες εγκατεστημένες στη Λεττονία. Εν συνεχεία μεταπωλήθηκαν από τις εν λόγω εταιρίες σε άλλη εταιρία εγκατεστημένη στη Λεττονία, η οποία τα μεταπώλησε στην KF Prema, η οποία τα μεταπώλησε τελικώς στην Kuršu zeme, η οποία διασφάλισε η ίδια τη μεταφορά των αγαθών αυτών από την Klaipėda (Λιθουανία), έως το εργοστάσιό της στη Λεττονία.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];
    "VID" [shape=doubleoctagon];
    "Baltfisher" [shape=doubleoctagon];

    "Kuršu zeme"->"αποκτήσεως αγαθών";
    "αποκτήσεως αγαθών"->"KF Prema";
    "αποκτήσεως αγαθών"->"εξέπιπτε τον αντίστοιχο ΦΠΑ επί εισροών";
    "Kuršu zeme"->"Η Kuršu zeme είναι εταιρία εγκατεστημένη στη Λεττονία"[dir=none];
    "KF Prema"->"Εταιρεία εγκατεστημένη στη Λετονία"[dir=none];
    "VID"->"εξέπιπτε τον αντίστοιχο ΦΠΑ επί εισροών"[label="φορολογικού ελέγχου"];
    "Baltfisher"->"Εταιρεία εγκατεστημένη στη Λιθουανία"[dir=none];
    "Baltfisher"->"δυο εταιρίες εγκατεστημένες στη Λεττονία" [label="πωληθεί αγαθά"];
    "δυο εταιρίες εγκατεστημένες στη Λεττονία"->"KF Prema" [label="πωληθεί αγαθά"];
    "KF Prema"->"KF Prema" [label="πωληθεί αγαθά"];
}
Judgment of the Court (Eighth Chamber) of 10 July 2019.
SIA „Kuršu zeme' v Valsts ieņēmumu dienests.
Request for a preliminary ruling from the Augstākā tiesa.
Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.
Case C-273/18. (2019)
Language: French

Kuršu zeme est une société établie en Lettonie qui a, du mois de février au mois de décembre 2012, déclaré des opérations d’acquisition de biens auprès d’une autre société établie en Lettonie, KF Prema, et qui a déduit la TVA payée en amont y afférente.
Lors d’un contrôle fiscal, le VID a constaté que ces acquisitions étaient intervenues au terme d’une chaîne d’opérations successives entre plusieurs sociétés. En effet, les biens concernés avaient d’abord été vendus par UAB « Baltfisher », une société établie en Lituanie, à deux sociétés établies en Lettonie. Ils ont ensuite été revendus par ces dernières à une autre société établie en Lettonie qui les a revendus à KF Prema, laquelle les a finalement revendus à Kuršu zeme, qui a elle-même assuré le transport de ces biens depuis Klaipėda (Lituanie), jusqu’à son usine située en Lettonie.

Legal relationship diagram (Graphviz):

digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "KF Prema" [shape=doubleoctagon];
    "VID" [shape=doubleoctagon];
    "Baltfisher" [shape=doubleoctagon];

    "Kuršu zeme"->"opérations d’acquisition de biens";
    "opérations d’acquisition de biens"->"KF Prema";
    "opérations d’acquisition de biens"->"a déduit la TVA payée en amont";
    "Kuršu zeme"->"Kuršu zeme est une société établie en Lettonie"[dir=none];
    "KF Prema"->"Entreprise établie en Lettonie"[dir=none];
    "VID"->"a déduit la TVA payée en amont"[label="contrôle fiscal"];
    "Baltfisher"->"Une société établie en Lituanie"[dir=none];
    "Baltfisher"->"deux sociétés établies en Lettonie" [label="les biens concernés avaient d’abord été vendus par UAB « Baltfisher », une société établie en Lituanie, à deux sociétés établies en Lettonie. Ils ont ensuite été revendus par ces dernières à une autre société établie en Lettonie qui les a revendus à KF Prema, laquelle les a finalement revendus à Kuršu zeme"];
    "deux sociétés établies en Lettonie"->"KF Prema" [label="les biens concernés avaient d’abord été vendus par UAB « Baltfisher », une société établie en Lituanie, à deux sociétés établies en Lettonie. Ils ont ensuite été revendus par ces dernières à une autre société établie en Lettonie qui les a revendus à KF Prema, laquelle les a finalement revendus à Kuršu zeme"];
    "KF Prema"->"KF Prema" [label="les biens concernés avaient d’abord été vendus par UAB « Baltfisher », une société établie en Lituanie, à deux sociétés établies en Lettonie. Ils ont ensuite été revendus par ces dernières à une autre société établie en Lettonie qui les a revendus à KF Prema, laquelle les a finalement revendus à Kuršu zeme"];
}