Request for a preliminary ruling from the Krajský soud v Brně (Czech Republic) lodged on 20 August 2020 – ELVOSPOL v Odvolací finanční ředitelství

(Case C-398/20)

Language of the case: Czech

Referring court

Krajský soud v Brně

Parties to the main proceedings

Applicant: ELVOSPOL

Defendant: Odvolací finanční ředitelství

Question referred

Is national legislation contrary to the purpose of Article 90(1) and (2) of Council Directive 2006/112/EC ¹ of 28 November 2006 on the common system of value added tax if it lays down a condition preventing value added taxpayers, where tax becomes chargeable on a taxable supply to another taxpayer who paid for the supply only in part or not at all, from making a correction to the amount of output tax in respect of the value of the claim if that claim arose less than six months before a court decision declaring the other taxpayer insolvent?

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¹ OJ 2006 L 347, p. 1.