Judgment of the Court (Second Chamber) of 14 May 2020

AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj

Request for a preliminary ruling from the Nejvyšší správní soud

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Excess VAT – Excess VAT withheld following the initiation of a tax inspection procedure – Request for refund of the portion of the excess relating to transactions not covered by that procedure – Refusal of the tax authority

Case C-446/18

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