Source Curia (French)
Topic: chain transactions; VAT fraud; right to deduct; joint and several liability
Decision
The request for a preliminary ruling from the Krajský Soud v Ostravě (Ostrava Regional Court, Czech Republic), by decision of 18 June 2019, is manifestly inadmissible.
Preliminary ruling
the preliminary ruling request by the Krajský soud v Ostravě was held inadmissible because:
- ECJ found the description of the factual background insufficient;
- the referring court did not provide justifications about the relevance of the legal provisions included in the preliminary ruling request according to the rules of procedure of the ECJ
