Judgment of the Court (Seventh Chamber) of 12 April 2018

Biosafe - Indústria de Reciclagens SA v Flexipiso - Pavimentos SA

Request for a preliminary ruling from the Supremo Tribunal de Justiça

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 63, 167, 168, 178 to 180, 182 and 219 — Principle of fiscal neutrality — Right to deduct VAT — Period allowed by national law for exercising that right — Deduction of additional VAT paid to the State that was the subject of documents rectifying the initial invoices following a tax adjustment — The date from which the period starts to run

Case C-8/17


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
25/05/2018 Biosafe - Indústria de Reciclagens
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Judgment
ECLI:EU:C:2018:249		 12/04/2018 Biosafe - Indústria de Reciclagens
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2018:249		 12/04/2018 Biosafe - Indústria de Reciclagens
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
10/03/2017 Biosafe - Indústria de Reciclagens
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Opinion
ECLI:EU:C:2017:927		 30/11/2017 Biosafe - Indústria de Reciclagens
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
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
          4.10.02.01.08.04 Rules governing exercise of the right of deduction


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 09/01/2017

Date of the Opinion

  • 30/11/2017

Date of the hearing

Information not available

Date of delivery

12/04/2018


References

Publication in the Official Journal

Judgment: OJ C 200 from 11.06.2018, p.12

Application: OJ C 95 from 27.03.2017, p.5

Name of the parties

Biosafe - Indústria de Reciclagens

Notes on Academic Writings

  1. Cazet, Safia: Taux de TVA erroné sur la facture : quelle incidence sur le droit à réduction ?, Europe 2018 Juin Comm. nº 6 p.28 (FR)
  2. Buge, Ronald: Vorsteuerabzug nach Rechnungkorrektur, Ausschlussfrist, Umsatz-Steuerberater 2018 n° 02 p.33-34 (DE)
  3. Hartman, Timo: Mehrwertsteuerausweis in Rechnungen als materielle Voraussetzung des Vorsteuerabzugs?, Umsatzsteuer-Rundschau 2018 p.392-398 (DE)
  4. Heinrichshofen, Stefan: Keine Versagung des Vorsteuerabzugs wegen Ablaufs einer Ausschlussfrist bei Zahlung einer nacherhobenen Steuer, die erstmals in Dokumenten zur Berichtigung der ursprünglichen Rechnungen ausgewiesen ist, Umsatzsteuer-Rundschau 2018 p.402-404 (DE)
  5. Von Streit, Georg: Entstehung des Anspruchs auf Vorsteuerabzug bei fehlerhafter Rechnung - EuGH, Schlussanträge GA Kokott v. 30.11.2017 - C-8/17, Biosafe - Indústria de Reciclagens SA, Mehrwertsteuerrecht 2018 p.136-138 (DE)
  6. Stoicescu, Izabela ; Andras, Erika: Radiografia recentă a dreptului de deducere a TVA în jurisprudenţa europeană, Curierul Fiscal 2018 nº 4 p.129-132 (RO)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Supremo Tribunal de Justiça - Portugal

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

septième chambre (Cour)

Judge-Rapporteur

Jarašiūnas

Advocate General

Kokott

Language(s) of the Case

  • Portuguese

Language(s) of the Opinion

  • German