Order of the Court (Sixth Chamber) of 12 January 2017

Magyar Villamos Művek Zrt. (MVM) v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

Request for a preliminary ruling from the Kúria

Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Value added tax — Directive 2006/112/EC — Articles 2, 9, 26, 167, 168 and 173 — Deduction of input tax — Taxable person simultaneously carrying out economic and non-economic activities — Holding company supplying services to its subsidiaries free of charge

Case C-28/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Order (OJ)
24/03/2017 MVM
Order
ECLI:EU:C:2017:7
12/01/2017 MVM
Order (Summary)
ECLI:EU:C:2017:7
12/01/2017 MVM
Application (OJ)
15/04/2016 MVM
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
        4.10.02.01.02 Scope
          4.10.02.01.02.02 Taxable persons
            4.10.02.01.02.02.01 Economic activity
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
          4.10.02.01.08.01 Origin and scope of right of deduction


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion

Information not available


Dates

Date of the lodging of the application initiating proceedings

  • 18/01/2016

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

12/01/2017


References

Publication in the Official Journal

Order: OJ C 112 from 10.04.2017, p.12

Application: OJ C 156 from 02.05.2016, p.21

Name of the parties

MVM

Notes on Academic Writings

Information not available



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Kúria - Hungary

Subject-matter

  • Taxation
  • - Value added tax

Provisions of national law referred to

2007. évi CXXVII. törvény az általános forgalmi adóról, 5. §, 6. §, 13. §, 119. §, 120. §, 123. §, 259. § 2006. évi IV. törvény a gazdasági társaságokról, 55-63. §

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

sixième chambre (Cour)

Judge-Rapporteur

Fernlund

Advocate General

Bobek

Language(s) of the Case

  • Hungarian

Language(s) of the Opinion

    Information not available