mizuumi1/LegalViz huggingface dataset:
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

VID nusprendė, kad aptariamas prekes Kuršu zeme faktiškai įsigijo tiesiogiai iš Baltfisher, todėl pripažino aptariamus įsigijimo sandorius „įsigijimais Bendrijos viduje“. Dėl to 2014 m. balandžio 29 d. sprendimu VMI patikslino Kuršu zeme pateiktas PVM deklaracijas – jose aptariamų prekių vertę įtraukė į iš kitų valstybių narių įsigytų prekių vertę ir atitinkamai padidino mokėtino PVM sumą bei sumažino Kuršu zeme deklaruotą pirkimo PVM.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "sprendimu 29/04/2014" [shape=trapezium];

    "VID"->"sprendimu 29/04/2014";
    "sprendimu 29/04/2014"->"Kuršu zeme pateiktas PVM deklaracijas – jose aptariamų prekių vertę įtraukė į iš kitų valstybių narių įsigytų prekių vertę" [dir=none];
    "VID"->"Aptariamas prekes Kuršu zeme faktiškai įsigijo tiesiogiai iš Baltfisher, todėl pripažino aptariamus įsigijimo sandorius „įsigijimais Bendrijos viduje“." [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 VID tehát úgy vélte, hogy a Kuršu zeme a szóban forgó termékeket közvetlenül a Baltfishertől szerezte be, és ezért a szóban forgó beszerzéseket „Közösségen belüli termékbeszerzéseknek” minősítette. Következésképpen a VID a 2014. április 29‑i határozatával helyesbítette a Kuršu zeme által készített héabevallásokat azáltal, hogy a szóban forgó termékek értékét belefoglalta a más tagállamokban beszerzett szóban forgó termékek értékébe, megnövelte a fizetendő héát, és ennek során megfelelő mértékben csökkentette a Kuršu zeme által bevallott, előzetesen megfizetett héát.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "2014. április 29‑i határozatával 29/04/2014" [shape=trapezium];

    "VID"->"2014. április 29‑i határozatával 29/04/2014";
    "2014. április 29‑i határozatával 29/04/2014"->"A Kuršu zeme által készített héabevallásokat azáltal, hogy a szóban forgó termékek értékét belefoglalta a más tagállamokban beszerzett szóban forgó termékek értékébe" [dir=none];
    "VID"->"A VID tehát úgy vélte, hogy a Kuršu zeme a szóban forgó termékeket közvetlenül a Baltfishertől szerezte be, és ezért a szóban forgó beszerzéseket „Közösségen belüli termékbeszerzéseknek” minősítette." [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

Għalhekk, il-VID qieset li Kuršu zeme kienet fil-verità xtrat l-oġġetti inkwistjoni direttament mingħand Baltfisher u għalhekk ikkwalifikat ix-xiri inkwistjoni bħala “xiri intra-Komunitarju”. B’riżultat ta’ dan, permezz ta’ deċiżjoni tad-29 ta’ April 2014, hija rrettifikat id-dikjarazzjonijiet tal-VAT mibgħuta minn Kuršu zeme billi inkludiet il-valur tal-oġġetti inkwistjoni mal-valur tal-oġġetti mixtrija minn Stati Membri oħra u billi żiedet għalhekk il-VAT dovuta, filwaqt li naqqset kif xieraq il-VAT tal-input imħallsa li kienet ġiet iddikjarata minn Kuršu Zeme.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "deċiżjoni 29/04/2014" [shape=trapezium];

    "VID"->"deċiżjoni 29/04/2014";
    "deċiżjoni 29/04/2014"->"Dikjarazzjonijiet tal-VAT mibgħuta minn Kuršu zeme billi inkludiet il-valur tal-oġġetti inkwistjoni mal-valur tal-oġġetti mixtrija minn Stati Membri oħra" [dir=none];
    "VID"->"Kuršu zeme kienet fil-verità xtrat l-oġġetti inkwistjoni direttament mingħand Baltfisher u għalhekk ikkwalifikat ix-xiri inkwistjoni bħala “xiri intra-Komunitarju”" [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

De VID was dan ook van mening dat Kuršu zeme de betrokken goederen in werkelijkheid rechtstreeks had verkregen van Baltfisher en heeft de betrokken verwervingen daarom aangemerkt als „intracommunautaire verwervingen”. Dientengevolge heeft de VID bij besluit van 29 april 2014 de btw-aangiften van Kuršu zeme gerectificeerd, door de waarde van de betrokken goederen op te nemen in de waarde van de uit andere lidstaten ontvangen goederen, en dientengevolge het bedrag aan verschuldigde btw te verhogen, en tegelijkertijd het bedrag van de door Kuršu zeme aangegeven voorbelasting met hetzelfde bedrag te verminderen.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "besluit van 29 april 2014 29/04/2014" [shape=trapezium];

    "VID"->"besluit van 29 april 2014 29/04/2014";
    "besluit van 29 april 2014 29/04/2014"->"btw-aangiften van Kuršu zeme gerectificeerd, door de waarde van de betrokken goederen op te nemen in de waarde van de uit andere lidstaten ontvangen goederen" [dir=none];
    "VID"->"Kuršu zeme de betrokken goederen in werkelijkheid rechtstreeks had verkregen van Baltfisher en heeft de betrokken verwervingen daarom aangemerkt als „intracommunautaire verwervingen”." [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

VID uznał zatem, że Kuršu zeme dokonał nabycia omawianych towarów bezpośrednio od Baltfishera i w związku z tym zaklasyfikował omawiane nabycia jako „wewnątrzwspólnotowe nabycia towarów”. W konsekwencji decyzją z dnia 29 kwietnia 2014 r. skorygował deklaracje VAT sporządzone przez Kuršu zeme poprzez zaliczenie wartości omawianych towarów do wartości towarów nabytych z innych państw członkowskich, powiększając w konsekwencji należny VAT i obniżając jednocześnie do właściwej wysokości zadeklarowany przez Kuršu zeme VAT naliczony.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "decyzją z dnia 29 kwietnia 2014 r. 29/04/2014" [shape=trapezium];

    "VID"->"decyzją z dnia 29 kwietnia 2014 r. 29/04/2014";
    "decyzją z dnia 29 kwietnia 2014 r. 29/04/2014"->"skorygował deklaracje VAT sporządzone przez Kuršu zeme poprzez zaliczenie wartości omawianych towarów do wartości towarów nabytych z innych państw członkowskich" [dir=none];
    "VID"->"Kuršu zeme dokonał nabycia omawianych towarów bezpośrednio od Baltfishera i w związku z tym zaklasyfikował omawiane nabycia jako „wewnątrzwspólnotowe nabycia towarów”." [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 VID considerou então que, na realidade, a Kuršu zeme tinha adquirido os bens em causa diretamente à Baltfisher e, em conformidade, qualificou as aquisições em questão de «aquisições intracomunitárias». Consequentemente, por decisão de 29 de abril de 2014, retificou as declarações de IVA apresentadas pela Kuršu zeme, incluindo o valor dos bens em causa no valor dos bens adquiridos a partir de outros Estados‑Membros, e aumentando, em consequência disso, o IVA devido, enquanto reduzia simultaneamente, nesse mesmo valor, o IVA pago a montante declarado pela Kuršu zeme.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "decisão de 29 de abril de 2014 29/04/2014" [shape=trapezium];

    "VID"->"decisão de 29 de abril de 2014 29/04/2014";
    "decisão de 29 de abril de 2014 29/04/2014"->"declarações de IVA apresentadas pela Kuršu zeme, incluindo o valor dos bens em causa no valor dos bens adquiridos a partir de outros Estados‑Membros" [dir=none];
    "VID"->"a Kuršu zeme tinha adquirido os bens em causa diretamente à Baltfisher e, em conformidade, qualificou as aquisições em questão de «aquisições intracomunitárias»" [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

VID a considerat în aceste condiții că Kuršu zeme a achiziționat bunurile în litigiu de la societatea Baltfisher și a calificat deci achizițiile respective drept „achiziții intracomunitare”. În consecință, prin decizia din 29 aprilie 2014, a rectificat declarațiile privind TVA‑ul emise de Kuršu zeme, incluzând valoarea bunurilor în cauză în valoarea bunurilor achiziționate din alte state membre, majorând, în consecință, TVA‑ul datorat și reducând în același timp în mod corespunzător TVA‑ul achitat în amonte declarat de Kuršu zeme.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "decizia din 29 aprilie 2014 29/04/2014" [shape=trapezium];

    "VID"->"decizia din 29 aprilie 2014 29/04/2014";
    "decizia din 29 aprilie 2014 29/04/2014"->"declarațiile privind TVA‑ul emise de Kuršu zeme, incluzând valoarea bunurilor în cauză în valoarea bunurilor achiziționate din alte state membre" [dir=none];
    "VID"->"VID a considerat în aceste condiții că Kuršu zeme a achiziționat bunurile în litigiu de la societatea Baltfisher și a calificat deci achizițiile respective drept „achiziții intracomunitare”." [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

VID sa teda domnievala, že Kuršu zeme v skutočnosti nadobudla dotknutý tovar priamo od spoločnosti Baltfisher, a preto dotknuté nadobudnutia považovala za „nadobudnutia v rámci Spoločenstva“. V dôsledku toho rozhodnutím z 29. apríla 2014 opravila priznania k DPH podané spoločnosťou Kuršu zeme tak, že do hodnoty tovaru nadobudnutého z iných členských štátov zahrnula hodnotu dotknutého tovaru a tým následne zvýšila sumu splatnej DPH a súčasne zodpovedajúcim spôsobom znížila DPH zaplatenú na vstupe, ktorú Kuršu zeme priznala.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "rozhodnutím z 29. apríla 2014 29/04/2014" [shape=trapezium];

    "VID"->"rozhodnutím z 29. apríla 2014 29/04/2014";
    "rozhodnutím z 29. apríla 2014 29/04/2014"->"opravila priznania k DPH podané spoločnosťou Kuršu zeme tak, že do hodnoty tovaru nadobudnutého z iných členských štátov zahrnula hodnotu dotknutého tovaru" [dir=none];
    "VID"->"VID sa teda domnievala, že Kuršu zeme v skutočnosti nadobudla dotknutý tovar priamo od spoločnosti Baltfisher, a preto dotknuté nadobudnutia považovala za „nadobudnutia v rámci Spoločenstva“." [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

VID je torej menila, da je v resnici družba Kuršu zeme zadevno blago pridobila neposredno od družbe Baltfisher, zato je zadevne pridobitve opredelila kot „pridobitve znotraj Skupnosti“. VID je zato 29. aprila 2014 izdala odločbo o dodatni odmeri DDV, s katero je popravila obračune družbe Kuršu zeme in in s katero je bila vrednost spornega blaga vključena v vrednost prejetega blaga iz drugih držav članic, s čimer se je znesek DDV povečal, za isti znesek pa se je hkrati zmanjšal vstopni davek, ki ga je obračunala družba Kuršu zeme.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "odločbo 29/04/2014" [shape=trapezium];

    "VID"->"odločbo 29/04/2014";
    "odločbo 29/04/2014"->"obračune družbe Kuršu zeme je popravila z vključitvijo vrednosti spornega blaga v vrednost prejetega blaga iz drugih držav članic" [dir=none];
    "VID"->"VID je torej menila, da je v resnici družba Kuršu zeme zadevno blago pridobila neposredno od družbe Baltfisher, zato je zadevne pridobitve opredelila kot „pridobitve znotraj Skupnosti“." [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

VID katsoi näin ollen, että Kuršu zeme oli todellisuudessa ostanut kyseiset tavarat suoraan Baltfisheriltä, joten se luokitteli kyseiset ostot ”yhteisöhankinnoiksi”. VID teki näin ollen 29.4.2014 jälkiverotuspäätöksen, jossa Kuršu zemen laatimia arvonlisäveroilmoituksia muutettiin siten, että kyseisten tavaroiden arvo sisällytettiin muista jäsenvaltioista ostettujen tavaroiden arvoon sekä korotettiin vastaavasti maksettavan arvonlisäveron määrää ja alennettiin samalla summalla Kuršu zemen ilmoittamaa ostoihin sisältyvää arvonlisäveroa.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "jälkiverotuspäätöksen 29/04/2014" [shape=trapezium];

    "VID"->"jälkiverotuspäätöksen 29/04/2014";
    "jälkiverotuspäätöksen 29/04/2014"->"Kuršu zemen laatimia arvonlisäveroilmoituksia muutettiin siten, että kyseisten tavaroiden arvo sisällytettiin muista jäsenvaltioista ostettujen tavaroiden arvoon" [dir=none];
    "VID"->"Kuršu zeme oli todellisuudessa ostanut kyseiset tavarat suoraan Baltfisheriltä, joten se luokitteli kyseiset ostot ”yhteisöhankinnoiksi”." [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

VID bedömde då att Kuršu zeme i själva verket hade köpt varorna i fråga direkt från Baltfisher och att de aktuella förvärven följaktligen utgjorde gemenskapsinterna förvärv. Som en följd av detta rättade VID genom beslut av den 29 april 2014 de mervärdesskattedeklarationer som lämnats in av Kuršu zeme genom att inkludera värdet av de aktuella varorna i värdet av de varor som förvärvats från andra medlemsstater. Följaktligen ökade VID det mervärdesskattebelopp som skulle betalas, samtidigt som den i motsvarande mån minskade den ingående mervärdesskatt som betalats och som hade deklarerats av Kuršu zeme.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "VID" [shape=doubleoctagon];
    "beslut av den 29 april 2014 29/04/2014" [shape=trapezium];

    "VID"->"beslut av den 29 april 2014 29/04/2014";
    "beslut av den 29 april 2014 29/04/2014"->"mervärdesskattedeklarationer som lämnats in av Kuršu zeme genom att inkludera värdet av de aktuella varorna i värdet av de varor som förvärvats från andra medlemsstater." [dir=none];
    "VID"->"Kuršu zeme i själva verket hade köpt varorna i fråga direkt från Baltfisher och att de aktuella förvärven följaktligen utgjorde gemenskapsinterna förvärv." [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 brought an action against that decision before the administratīvā rajona tiesa (District Administrative Court, Latvia) submitting, first, that all the formal and substantive requirements for entitlement to the right of deduction had been satisfied, secondly, that it had no reason to have doubts about KF Prema or the purpose of the transactions and, lastly, that it had gained no tax advantage from its transactions with that company.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (District Administrative Court, Latvia)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (District Administrative Court, Latvia)" [label="Brought an action against that decision"];
    
}
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 обжалва това решение пред Administratīvā rajona tiesa (Районен административен съд, Латвия), като посочва, на първо място, че са изпълнени всички процесуални и материални изисквания, за да получи право на приспадане, на следващо място, че е нямало причини да се съмнява в KF Prema, нито в целите на сделките, и на последно място, че не е получило данъчно предимство от сделките си с това дружество.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Районен административен съд, Латвия)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Районен административен съд, Латвия)" [label="обжалва това решение"];
    
}
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 interpuso un recurso contra dicha resolución ante la Administratīvā rajona tiesa (Tribunal de Primera Instancia de lo Contencioso-Administrativo, Letonia), alegando, en primer lugar, que se habían cumplido todos los requisitos formales y materiales para poder acogerse al derecho a deducción; a continuación, que no tenía razón alguna para dudar de KF Prema ni de los objetivos de la realización de sus operaciones, y, por último, que no había obtenido ninguna ventaja fiscal por las operaciones realizadas con dicha sociedad.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Administratīvā rajona tiesa (Tribunal de Primera Instancia de lo Contencioso-Administrativo, Letonia))" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Administratīvā rajona tiesa (Tribunal de Primera Instancia de lo Contencioso-Administrativo, Letonia))" [label="Interpuso un recurso contra dicha resolución"];
    
}
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

Společnost Kuršu zeme podala proti tomuto rozhodnutí žalobu k administratīvā rajona tiesa (okresní správní soud, Lotyšsko), v níž nejprve tvrdila, že všechny formální a věcné požadavky pro to, aby nárok na odpočet mohl být přiznán, byly splněny, dále tvrdila, že neměla důvod pochybovat o společnosti KF Prema ani o účelu provádění jejích plnění, a konečně, že nezískala v rámci plnění uskutečněných s touto společností daňové zvýhodnění.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (okresní správní soud, Lotyšsko)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (okresní správní soud, Lotyšsko)" [label="Společnost Kuršu zeme podala proti tomuto rozhodnutí žalobu"];
    
}
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 anlagde sag til prøvelse af denne afgørelse ved administratīvā rajona tiesa (distriktsdomstol i forvaltningsretlige sager, Letland), idet selskabet for det første gjorde gældende, at alle de formelle og materielle krav for at kunne indrømmes retten til fradrag var opfyldt, for det andet, at selskabet ikke havde grund til at nære tvivl om hverken KF Prema eller formålet med gennemførelsen af denne virksomheds transaktioner, og for det tredje, at selskabet ikke har opnået en skattemæssig fordel i forbindelse med de transaktioner, der var gennemført med dette selskab.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (administratīvā rajona tiesa (distriktsdomstol i forvaltningsretlige sager, Letland))" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (administratīvā rajona tiesa (distriktsdomstol i forvaltningsretlige sager, Letland))" [label="anlagde sag til prøvelse af denne afgørelse"];
    
}
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 erhob gegen diesen Bescheid Klage bei der Administratīvā rajona tiesa (Bezirksverwaltungsgericht, Lettland), wobei sie vorbrachte, dass alle formalen und materiellen Voraussetzungen für das Recht auf Vorsteuerabzug erfüllt gewesen seien. Ferner habe sie keinen Grund für Zweifel an KF Prema oder am Zweck der von ihr bewirkten Umsätze gehabt. Schließlich habe sie im Rahmen der mit KF Prema getätigten Umsätze keinen Steuervorteil erlangt.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Administratīvā rajona tiesa, Lettland)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Administratīvā rajona tiesa, Lettland)" [label="Kuršu zeme erhob gegen diesen Bescheid Klage"];
    
}
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 esitas selle otsuse peale kaebuse administratīvā rajona tiesale (rajooni halduskohus, Läti), väites, et esiteks on mahaarvamisõiguse saamiseks täidetud kõik formaalsed ja sisulised nõuded, seejärel, et tal ei olnud mingit põhjust kahelda KF Premas ega nende tehingute tegemise eesmärgis ning viimaks, et ta ei saanud kõnealuse äriühinguga tehtud tehingutest maksusoodustust.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (rajooni halduskohus, Läti)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (rajooni halduskohus, Läti)" [label="Esitas selle otsuse peale kaebuse"];
    
}
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 άσκησε προσφυγή κατά της ως άνω αποφάσεως ενώπιον του administratīvā rajona tiesa (πρωτοβάθμιου διοικητικού δικαστηρίου, Λεττονία), ισχυριζόμενη, κατ’ αρχάς, ότι επληρούντο όλες οι τυπικές και ουσιαστικές προϋποθέσεις χορηγήσεως του δικαιώματος προς έκπτωση του ΦΠΑ, εν συνεχεία, ότι δεν είχε λόγο να αμφιβάλει για την KF Prema ούτε για τον σκοπό της πραγματοποιήσεως των πράξεών της και, τέλος, ότι δεν είχε αποκομίσει φορολογικό πλεονέκτημα στο πλαίσιο των πράξεων που πραγματοποίησε με την εταιρία αυτή.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (πρωτοβάθμιου διοικητικού δικαστηρίου, Λεττονία)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (πρωτοβάθμιου διοικητικού δικαστηρίου, Λεττονία)" [label="Η Kuršu zeme άσκησε προσφυγή κατά της ως άνω αποφάσεως"];
    
}
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 a introduit un recours contre cette décision devant l’administratīvā rajona tiesa (tribunal administratif de district, Lettonie) en faisant valoir, d’abord, que toutes les exigences formelles et matérielles pour pouvoir bénéficier du droit à déduction avaient été remplies, ensuite, qu’elle n’avait pas de raison de douter de KF Prema ni de la finalité de la réalisation de ses opérations et, enfin, qu’elle n’avait pas obtenu d’avantage fiscal dans le cadre des opérations réalisées avec cette société.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (tribunal administratif de district, Lettonie)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (tribunal administratif de district, Lettonie)" [label="a introduit un recours contre cette décision"];
    
}
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

Društvo Kuršu zeme podnijelo je tužbu protiv te odluke administratīvā rajona tiesa (Općinski upravni sud, Latvija) tvrdeći, kao prvo, da su svi formalni i materijalni zahtjevi za ostvarenje prava na odbitak bili ispunjeni, zatim, da ono nije imalo razloga sumnjati u društvo KF Prema ni svrhu izvršenja njegovih transakcija i, naposljetku, da nije ostvarilo poreznu pogodnost u okviru transakcija izvršenih s tim društvom.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Općinski upravni sud, Latvija)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Općinski upravni sud, Latvija)" [label="podnijelo je tužbu protiv te odluke"];
    
}
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 ha impugnato tale decisione innanzi l’administratīvā rajona tiesa (Tribunale amministrativo distrettuale, Lettonia), facendo valere, innanzitutto, che erano state soddisfatte tutte le condizioni formali e materiali per poter beneficiare del diritto alla detrazione, inoltre, che essa non aveva motivo di dubitare della KF Prema né della finalità della realizzazione delle sue operazioni e, infine, che essa non aveva ottenuto alcun vantaggio fiscale nell’ambito delle operazioni concluse con tale società.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Tribunale amministrativo distrettuale, Lettonia)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Tribunale amministrativo distrettuale, Lettonia)" [label="ha impugnato tale decisione"];
    
}
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” par šo lēmumu cēla prasību Administratīvajā rajona tiesā (Latvija), vispirms norādot, ka visas formālās un materiālās prasības tiesību uz nodokļa atskaitīšanu saņemšanai ir izpildītas, pēc tam – ka tai nebija pamata šaubīties ne par KF Prema, ne darījumu veikšanas nolūkiem un, visbeidzot, ka darījumos ar šo sabiedrību tā nav guvusi nekādas nodokļu priekšrocības.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Administratīvajā rajona tiesā (Latvija))" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Administratīvajā rajona tiesā (Latvija))" [label="par šo lēmumu cēla prasību"];
    
}
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

Šį sprendimą Kuršu zeme apskundė Administratīvā rajona tiesa (Rajono administracinis teismas, Latvija); pirmiausia ji nurodė, kad atitinka visus formalius ir materialius reikalavimus, kad galėtų pasinaudoti teise į atskaitą, tada ji pažymėjo, kad neturėjo pagrindo abejoti nei KF Prema, nei sandorių sudarymo tikslais ir, galiausiai, kad sudarydama sandorius su šia bendrove ji neįgijo jokio mokestinio pranašumo.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Rajono administracinis teismas, Latvija)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Rajono administracinis teismas, Latvija)" [label="Apskundė šį sprendimą"];
    
}
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 keresetet indított e határozattal szemben az administīvā rajona tiesa (körzeti közigazgatási bíróság, Lettország) előtt azzal érvelve, hogy először is a levonási joghoz szükséges valamennyi formai és anyagi jogi követelmény teljesült, ezt követően, hogy semmi oka nem volt kételkedni sem a KF Premában, sem az ügyletei megvalósításának céljában, végül pedig, hogy az e társasággal megvalósított ügyletek keretében nem részült adóelőnyben.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (körzeti közigazgatási bíróság, Lettország)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (körzeti közigazgatási bíróság, Lettország)" [label="keresetet indított e határozattal szemben"];
    
}
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 ppreżentat rikors kontra din id-deċiżjoni quddiem l-administratīvā rajona tiesa (il-Qorti Amministrattiva Distrettwali, il-Latvja) fejn sostniet, l-ewwel nett, li r-rekwiżiti formali u sostantivi kollha sabiex tkun tista’ tibbenefika mid-dritt għat-tnaqqis kienu ġew issodisfati, it-tieni nett, li ma kellha l-ebda raġuni biex tiddubita la minn KF Prema u lanqas mill-għan tat-twettiq tal-operazzjonijiet tagħha u, fl-aħħar nett, li hija ma kisbitx vantaġġ fiskali fil-kuntest tal-operazzjonijiet imwettqa ma’ din il-kumpannija.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Extracted word or sentence: il-Qorti Amministrattiva Distrettwali, il-Latvja)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Extracted word or sentence: il-Qorti Amministrattiva Distrettwali, il-Latvja)" [label="Kuršu zeme ppreżentat rikors kontra din id-deċiżjoni"];
    
}
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 heeft tegen dit besluit beroep ingesteld bij de administratīvā rajona tiesa (bestuursrechter in eerste aanleg, Letland) onder aanvoering, allereerst, dat was voldaan aan alle formele en materiële vereisten om in aanmerking te komen voor het recht op aftrek, vervolgens, dat zij geen reden had om te twijfelen aan KF Prema of aan het doel van haar transacties en, tot slot, dat zij geen belastingvoordeel had verkregen uit de door die vennootschap verrichte transacties.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (administratīvā rajona tiesa, Letland)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (administratīvā rajona tiesa, Letland)" [label="heeft tegen dit besluit beroep ingesteld"];
    
}
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 wniósł skargę na tę decyzję do administratīvā rajona tiesa (rejonowego sądu administracyjnego, Łotwa), podnosząc na wstępie, że zostały spełnione wszystkie formalne i materialne wymogi dla skorzystania z prawa do odliczenia, następnie, że nie było powodów, aby wątpić w KF Premę ani w cel dokonywania przez niego transakcji, oraz że wreszcie nie osiągnął on żadnej korzyści podatkowej w ramach transakcji przeprowadzonych z tą spółką.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (rejonowego sądu administracyjnego, Łotwa)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (rejonowego sądu administracyjnego, Łotwa)" [label="wniósł skargę na tę decyzję"];
    
}
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 interpôs recurso desta decisão para o Administratīvā rajona tiesa (Tribunal Administrativo de Primeira Instância, Letónia), alegando, em primeiro lugar, que todas as exigências formais e materiais para poder beneficiar do direito a dedução tinham sido preenchidas, em seguida, que não tinha razões para duvidar da KF Prema nem da finalidade da execução das suas operações e, por último, que não tinha obtido uma vantagem fiscal no âmbito das operações efetuadas com essa sociedade.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Tribunal Administrativo de Primeira Instância, Letónia)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Tribunal Administrativo de Primeira Instância, Letónia)" [label="interpôs recurso desta decisão"];
    
}
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 a formulat o acțiune împotriva acestei decizii în fața administratīvā rajona tiesa (Tribunalul Administrativ Districtual, Letonia), susținând, mai întâi, că toate cerințele formale și materiale pentru a putea beneficia de dreptul deducere erau îndeplinite, apoi, că nu avea niciun motiv să se îndoiască de KF Prema și nici de obiectivele realizării operațiunilor și, în sfârșit, că nu a obținut niciun avantaj fiscal prin operațiunile realizate cu această societate.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Tribunalul Administrativ Districtual, Letonia)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Tribunalul Administrativ Districtual, Letonia)" [label="a formulat o acțiune împotriva acestei decizii"];
    
}
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 podala proti tomuto rozhodnutiu žalobu na administratīvā rajona tiesa (Okresný správny súd, Lotyšsko), v ktorej v prvom rade uvádza, že všetky formálne a materiálne požiadavky na uplatnenie práva na odpočítanie boli splnené, v druhom rade, že nemala dôvod pochybovať o spoločnosti KF Prema ani o účele uskutočnenia jej transakcií, a v treťom rade, že nezískala z transakcií uskutočnených touto spoločnosťou daňovú výhodu.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (Okresný správny súd, Lotyšsko)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (Okresný správny súd, Lotyšsko)" [label="Kuršu zeme podala proti tomuto rozhodnutiu žalobu"];
    
}
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

Družba Kuršu zeme je zoper to odločbo vložila tožbo pri administratīvā rajona tiesa (upravno sodišče prve stopnje, Latvija) in trdila, najprej, da so bile izpolnjene vse formalne in materialne zahteve za odbitek davka, nato, da ni imela razloga, da bi dvomila o družbi KF Prema niti o namenu uresničitve teh transakcij, in nazadnje, da v okviru transakcij, ki jih je opravila s to družbo, ni pridobila nobene davčne ugodnosti.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (upravno sodišče prve stopnje, Latvija)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (upravno sodišče prve stopnje, Latvija)" [label="je zoper to odločbo vložila tožbo"];
    
}
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 valitti kyseisestä päätöksestä administratīvā rajona tiesaan (alueellinen hallintotuomioistuin, Latvia) ja väitti ensinnäkin, että kaikki ostoihin sisältyvän veron vähennykselle asetetut menettelylliset ja aineelliset vaatimukset oli täytetty, seuraavaksi, ettei sillä ollut syitä epäillä KF Premaa tai liiketoimien toteuttamisen tarkoitusta, ja lopuksi, ettei se ollut saanut minkäänlaista veroetua kyseisen yhtiön kanssa toteuttamiensa liiketoimien osalta.

Legal relationship diagram (Graphviz):
digraph {
    node [shape=box];
    
    "Kuršu zeme" [shape=doubleoctagon];
    "Administratīvā rajona tiesa (alueellinen hallintotuomioistuin, Latvia)" [shape=doubleoctagon];

    "Kuršu zeme"->"Administratīvā rajona tiesa (alueellinen hallintotuomioistuin, Latvia)" [label="Valitti kyseisestä päätöksestä"];
    
}