Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 9 April 2021 – ‘HA.EN.’ UAB v Valstybinė mokesčių inspekcija

(Case C-227/21)

Language of the case: Lithuanian

Referring court

Lietuvos vyriausiasis administracinis teismas

Parties to the main proceedings

Applicant: ‘HA.EN.’ UAB

Defendant: Valstybinė mokesčių inspekcija

Question referred

Is Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, ¹ in conjunction with the principle of fiscal neutrality, to be interpreted as prohibiting or not prohibiting a practice of national authorities under which the right of a taxable person to deduct input VAT is denied where that person, when acquiring items of immovable property, knew (or should have known) that the supplier, due to his insolvency, would not pay (or would not be able to pay) the output VAT into the State budget?

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¹ OJ 2006 L 347, p. 1.