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Judgment of the Court (Seventh Chamber) of 11 June 2020

SCT, d.d v Republic of Slovenia

Request for a preliminary ruling from the Vrhovno sodišče Republike Slovenije

Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 90 and 273 — Taxable amount — Reduction — Refusal — Non-payment — Taxable person who did not lodge a claim in insolvency proceedings commenced against the debtor — Principles of fiscal neutrality and proportionality — Direct effect

Case C-146/19

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Judgment (OJ)

31/07/2020

SCT

Taxation
- Value added tax

Judgment
ECLI:EU:C:2020:464

11/06/2020

SCT

Taxation
- Value added tax

Application (OJ)

05/04/2019

SCT

Taxation
- Value added tax

Request for a preliminary ruling

21/02/2019

SCT

Taxation
- Value added tax

Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

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
        4.10.02.01.05 Taxable amount
          4.10.02.01.05.00 General

1 The legal order of the European Union
  1.05 EU law and national law
    1.05.02 Implementation of EU law within the national legal system
      1.05.02.00 General

2 Institutional framework of the European Union
  2.05 Legal acts of the European Union
    2.05.03 Directives
      2.05.03.00 General

Citations of case-law or legislation

References in grounds of judgment

TFEU, Article 288 -L3 : paragraph 47
Directive 2006/112 : paragraphs 36, 47
Directive 2006/112 -A90 : paragraphs 1, 3
Directive 2006/112 -A90P1 : paragraphs 10, 11, 18, 19, 21, 22, 30, 32, 33, 35, 38, 45, 46, 49 - 51
Directive 2006/112 -A90P2 : paragraphs 10 - 12, 14, 15, 17 - 20, 22, 26, 30
Directive 2006/112 -A273 : paragraphs 4, 32, 34, 35, 38, 45
Directive 2006/112 -TIT11CH3 : paragraph 34
Court of Justice - Judgment C -588/10 -N32 : paragraph 38
Court of Justice - Judgment C -588/10 -N33 : paragraph 38
Court of Justice - Judgment C -337/13 -N23 : paragraph 22
Court of Justice - Judgment C -337/13 -N34 : paragraph 50
Court of Justice - Judgment C -6/16 -N31 : paragraph 39
Court of Justice - Judgment C -254/16 -N34 : paragraph 47
Court of Justice - Judgment C -396/16 -N37 : paragraph 23
Court of Justice - Judgment C -672/17 -N29 : paragraph 21
Court of Justice - Judgment C -672/17 -N32 : paragraph 35
Court of Justice - Judgment C -672/17 -N33 : paragraph 36
Court of Justice - Judgment C -672/17 -N34 : paragraph 37
Court of Justice - Judgment C -672/17 -N35 : paragraph 38
Court of Justice - Judgment C -672/17 -N36 : paragraph 38
Court of Justice - Judgment C -127/18 -N27 : paragraph 43
Court of Justice - Judgment C -752/18 -N42 : paragraph 48
Court of Justice - Order C -292/19 -N22 : paragraph 24
Court of Justice - Order C -292/19 -N23 : paragraph 25
Court of Justice - Order C -292/19 -N25 : paragraph 26
Court of Justice - Order C -292/19 -N29 : paragraph 27

Operative part

Interprets : Directive 2006/112 -A90P1
Interprets : Directive 2006/112 -A273

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

21/02/2019

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

11/06/2020

References

Publication in the Official Journal

Information not available

Name of the parties

SCT

Notes on Academic Writings

Abenhaïm, Marc: Fiscalité - Droit à réduction de la TVA, Europe 2020, n° 8-9 Août, Comm. 266 (FR)
Prejs, Ewa: Nieściągalna wierzytelność niezgłoszona w postępowaniu upadłościowym a VAT : omówienie do wyroku TS z dnia 11 czerwca 2020 r., C-146/19, Przegląd Podatkowy 2020 Vol. 10 p. 56-58 (PL)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Vrhovno sodišče Republike Slovenije - Slovenia

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

Kumin

Advocate General

Szpunar

Language(s) of the Case

Slovene

Language(s) of the Opinion

Information not available