The European Court of Justice (ECJ) received the following questions:
Does Art. 167 UStSysRL conflict with a national regulation, according to which the right to deduct input tax arises even at the time the turnover is carried out, if the tax claim against the service provider under national law only arises when the payment is received?
I. The following questions are referred to the Court of Justice of the European Union for a preliminary ruling in accordance with Article 267 of the Treaty on the Functioning of the European Union (TFEU):
1. Is Article 167 of Directive 2006/112 / EC of November 28, 2006 on the common value added tax system contrary to a national regulation according to which the right to deduct input tax arises even at the time of execution of the sales if the tax claim against the supplier or a service provider under national law only arises when the fee is received and the fee has not yet been paid?
2. If the first question is answered in the negative: Does Article 167 of Directive 2006/112 / EC of November 28, 2006 on the common system of value added tax preclude a national regulation according to which the right to deduct input tax is not exercised for the taxation period in which the remuneration has been paid if the tax claim against the supplier or service provider only arises when the remuneration is received, the service has already been rendered in an earlier taxation period and an assertion of the pre-tax entitlement for this earlier tax period according to national law due to limitation is more possible?
Source Justice portal
