Judgment of the Court (Seventh Chamber) of 27 March 2019

Mydibel SA v État belge

Request for a preliminary ruling from the Cour d'appel de Mons

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Harmonisation of fiscal legislation — Deduction of input tax — Immovable property acquired as capital goods — Sale and lease back — Adjustment of deductions of VAT — Principle of VAT neutrality — Principle of equal treatment

Case C-201/18


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment
ECLI:EU:C:2019:254
27/03/2019 Mydibel
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
04/05/2018 Mydibel
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.08 Deductions and refunds
          4.10.02.01.08.05 Adjustment of deductions
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.08 Deductions and refunds
          4.10.02.01.08.05 Adjustment of deductions


Citations of case-law or legislation

References in grounds of judgment

  • Directive 2006/112 -A14 : paragraphs 1, 3, 20
  • Directive 2006/112 -A15 : paragraphs 1, 4, 20
  • Directive 2006/112 -A168 : paragraphs 1, 5, 20
  • Directive 2006/112 -A184 : paragraphs 1, 6, 20 - 22, 25, 27, 30, 43, 44, 48
  • Directive 2006/112 -A185 : paragraphs 1, 6, 7, 20 - 22, 27, 30, 43 - 45, 48
  • Directive 2006/112 -A186 : paragraphs 6, 8, 27
  • Directive 2006/112 -A187 : paragraphs 1, 6, 9, 20, 21, 31, 42 - 44, 48
  • Directive 2006/112 -A187P1 : paragraph 32
  • Directive 2006/112 -A188 : paragraphs 1, 6, 10, 20, 21, 31, 42 - 45, 48
  • Directive 2006/112 -A188P1 : paragraph 33
  • Directive 2006/112 -A189 : paragraphs 6, 11
  • Directive 2006/112 -A189LA : paragraph 23
  • Court of Justice - Judgment C -63/04 -N63 : paragraph 35
  • Court of Justice - Judgment C -425/06 -N53 : paragraph 38
  • Court of Justice - Judgment C -425/06 -N54 : paragraph 39
  • Court of Justice - Judgment C -118/11 -N35 : paragraph 23
  • Court of Justice - Judgment C -277/14 -N44 : paragraph 34
  • Court of Justice - Judgment C -532/16 -N25 : paragraph 22
  • Court of Justice - Judgment C -532/16 -N26 : paragraph 22
  • Court of Justice - Judgment C -532/16 -N27 : paragraph 22
  • Court of Justice - Judgment C -532/16 -N28 : paragraph 22
  • Court of Justice - Judgment C -660/16 -N54 : paragraph 26
  • Court of Justice - Judgment C -660/16 -N55 : paragraph 27

Operative part

  • Interprets : Directive 2006/112 -A184
  • Interprets : Directive 2006/112 -A185
  • Interprets : Directive 2006/112 -A187
  • Interprets : Directive 2006/112 -A188

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 19/03/2018

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

27/03/2019


References

Publication in the Official Journal

Application: OJ C 182 from 28.05.2018, p.15

Name of the parties

Mydibel

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Cour d'appel de Mons - Belgium

Subject-matter

  • Taxation
  • - Value added tax

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

septième chambre (Cour)

Judge-Rapporteur

Vajda

Advocate General

Pitruzzella

Language(s) of the Case

  • French

Language(s) of the Opinion

    Information not available