Judgment of the Court (Third Chamber) of 3 October 2019.#Valsts ieņēmumu dienests v “Altic” SIA.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Acquisition of foodstuffs – Deduction of input tax paid – Refusal to deduct – Possibly fictitious supplier – VAT fraud – Requirements relating to knowledge on the part of the purchaser – Regulation (EC) No 178/2002 – Obligations of traceability of foodstuffs and identification of the supplier – Regulations (EC) No 852/2004 and (EC) No 882/2004 – Registration obligations for food business operators – Impact on the right to deduct VAT.#Case C-329/18.

Records

Official record CELEX 62018CJ0329_SUM from European Union at Court of Justice of the European Union. Dated 3 October 2019. Status: decided.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Arrêt de la Cour (troisième chambre) du 3 octobre 2019.#Valsts ieņēmumu dienests contre « Altic » SIA.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Acquisition de denrées alimentaires – Déduction de la taxe payée en amont – Refus de déduction – Fournisseur éventuellement fictif – Fraude à la TVA – Exigences relatives à la connaissance de la part de l’acquéreur – Règlement (CE) no 178/2002 – Obligations de traçabilité de denrées alimentaires et d’identification du fournisseur – Règlements (CE) no 852/2004 et (CE) no 882/2004 – Obligations d’enregistrement des exploitants du secteur alimentaire – Incidence sur le droit à déduction de la TVA.#Affaire C-329/18.

  judgment · FR · 3 October 2019

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.