Judgment of the Court of Justice (Fifth Chamber) 21/10/2021.#Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribabili Nerezidenţi.#Request for a preliminary ruling - Common VAT system - Directive 2006/112/EC – 167 – Article 171 and subsection a of Article 178 - Right to deduct VAT - Refund of VAT to taxpayers who are established in a Member State other than the Member State of refund - Possession of the invoice - Directive 2008/9/EC - Rejection of the refund application - The supplier of the goods "invalidates" the invoice - Issuance of a new invoice - New refund application - Rejection.#Asia C-80/20.

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Official record CELEX 62020CJ0080_SUM from European Union at Court of Justice of the European Union. Dated 21 October 2021. Status: decided.

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1. 21 October 2021

   Decided

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• Urteil des Gerichtshofs (Fünfte Kammer) vom 21. Oktober 2021.#Wilo Salmson France SAS gegen Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti und Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 167 bis 171 und Art. 178 Buchst. a – Recht auf Vorsteuerabzug – Erstattung der Mehrwertsteuer an nicht im Mitgliedstaat der Erstattung, sondern in einem anderen Mitgliedstaat ansässige Steuerpflichtige – Besitz einer Rechnung – Richtlinie 2008/9/EG – Ablehnung des Erstattungsantrags – ‚Stornierung‘ der Rechnung durch den Lieferer – Ausstellung einer neuen Rechnung – Neuer Erstattungsantrag – Ablehnung.#Rechtssache C-80/20.

  judgment · DE · 21 October 2021

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• Arrêt de la Cour (cinquième chambre) du 21 octobre 2021.#Wilo Salmson France SAS contre Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti et Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Articles 167 à 171 et article 178, sous a) – Droit à déduction de la TVA – Remboursement de la TVA en faveur des assujettis établis dans un État membre autre que l’État membre du remboursement – Détention d’une facture – Directive 2008/9/CE – Rejet de la demande de remboursement – “Extourne” de la facture par le fournisseur – Émission d’une nouvelle facture – Nouvelle demande de remboursement – Rejet.#Affaire C-80/20.

  judgment · FR · 21 October 2021

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• Unionin tuomioistuimen tuomio (viides jaosto) 21.10.2021.#Wilo Salmson France SAS vastaan Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti ja Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi.#Ennakkoratkaisupyyntö – Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – 167 – 171 artikla ja 178 artiklan a alakohta – Arvonlisäveron vähennysoikeus – Arvonlisäveron palauttaminen verovelvollisille, jotka ovat sijoittautuneet muuhun jäsenvaltioon kuin palautusjäsenvaltioon – Laskun hallussapito – Direktiivi 2008/9/EY – Palautushakemuksen hylkääminen – Tavaran luovuttaja ”mitätöi” laskun – Uuden laskun antaminen – Uusi palautushakemus – Hylkääminen.#Asia C-80/20.

  judgment · FI · 21 October 2021

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