Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 22 July 2020 – Finanzamt B v X-Beteiligungsgesellschaft mbH
(Case C-324/20)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Finanzamt B
Defendant: X-Beteiligungsgesellschaft mbH
Questions referred
Does a service provided on a single occasion and therefore not in relation to a certain period of time give rise to successive statements of account or successive payments within the meaning of Article 64(1) of the VAT Directive 1 merely on the basis of an agreement to pay in instalments?
Alternatively, if the first question is answered in the negative: Is non-payment within the meaning of Article 90(1) of the VAT Directive to be assumed if the taxable person, when providing his service, agrees that the service is to be paid for in five annual instalments and the national law relating to cases of subsequent payment provides for an adjustment by which the previous reduction in the taxable amount is cancelled again in accordance with that article?
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1 OJ 2006 L 347, p. 1.