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European Union · Record · CJ

CELEX 62017CJ0459

Judgment of the Court (sixth chamber) of June 27, 2018.#SGI v Minister of Action and Public Accounts.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Right to deduct input tax paid – Material conditions for the right to deduct – Actual delivery of goods.#Case C-459/17.

decidedEuropean Union· Court of Justice of the European Union· FR

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27 June 2018

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decided

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27 June 2018

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Official record CELEX 62017CJ0459 from European Union at Court of Justice of the European Union. Dated 27 June 2018. Status: decided.

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  • Arrêt de la Cour (sixième chambre) du 27 juin 2018.#SGI contre Ministre de l'Action et des Comptes publics.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Droit à déduction de la taxe payée en amont – Conditions matérielles du droit à déduction – Livraison effective des biens.#Affaire C-459/17.

    judgment · FR · 27 June 2018

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