Opinion of Advocate General Campos Sánchez-Bordona delivered on 2 March 2017.#Compass Contract Services Limited v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Value added tax (VAT) — Repayment of overpaid VAT — Right to deduct VAT — Procedures — Principles of equal treatment and fiscal neutrality — Principle of effectiveness — National legislation introducing a limitation period.#Case C-38/16.

Record

Official report CELEX 62016CC0038 from European Union at Court of Justice of the European Union. Dated 2 March 2017. Status: decided.

Timeline

1. 2 March 2017

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Advocate General Campos Sánchez-Bordona delivered on 2 March 2017.#Compass Contract Services Limited v Commissioners for Her Majesty's Revenue & Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling — Value added tax (VAT) — Repayment of overpaid VAT — Right to deduct VAT — Procedures — Principles of equal treatment and fiscal neutrality — Principle of effectiveness — National legislation introducing a limitation period.#Case C-38/16.

  judgment · EN · 2 March 2017

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• Προτάσεις του γενικού εισαγγελέα Μ. Campos Sánchez-Bordona της 2ας Μαρτίου 2017.#Compass Contract Services Limited κατά Commissioners for Her Majesty's Revenue & Customs.#Αίτηση του First-tier Tribunal (Tax Chamber) για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φόρος προστιθέμενης αξίας (ΦΠΑ) – Επιστροφή του αχρεωστήτως καταβληθέντος ΦΠΑ – Δικαίωμα εκπτώσεως του ΦΠΑ – Λεπτομερείς κανόνες – Αρχές της ίσης μεταχειρίσεως και της φορολογικής ουδετερότητας – Αρχή της αποτελεσματικότητας – Εθνική νομοθεσία εισάγουσα προθεσμία παραγραφής.#Υπόθεση C-38/16.

  judgment · EL · 2 March 2017

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• Sklepni predlogi generalnega pravobranilca M. Camposa Sánchez-Bordone, predstavljeni 2. marca 2017.#Compass Contract Services Limited proti Commissioners for Her Majesty's Revenue & Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo First-tier Tribunal (Tax Chamber).#Predhodno odločanje – Davek na dodano vrednost (DDV) – Vračilo neutemeljeno plačanega DDV – Pravica do odbitka DDV – Pravila za uveljavljanje – Načeli enakega obravnavanja in davčne nevtralnosti – Načelo učinkovitosti – Nacionalna ureditev, ki uvaja zastaralni rok.#Zadeva C-38/16.

  judgment · SL · 2 March 2017

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• Conclusions de l'avocat général M. M. Campos Sánchez-Bordona, présentées le 2 mars 2017.#Compass Contract Services Limited contre Commissioners for Her Majesty's Revenue & Customs.#Demande de décision préjudicielle, introduite par le First-tier Tribunal (Tax Chamber).#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Remboursement de la TVA indûment versée – Droit à déduction de la TVA – Modalités – Principes d’égalité de traitement et de neutralité fiscale – Principe d’effectivité – Réglementation nationale introduisant un délai de prescription.#Affaire C-38/16.

  judgment · FR · 2 March 2017

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• Conclusiones del Abogado General Sr. M. Campos Sánchez-Bordona, presentadas el 2 de marzo de 2017.#Compass Contract Services Limited contra Commissioners for Her Majesty's Revenue & Customs.#Petición de decisión prejudicial planteada por el First-tier Tribunal (Tax Chamber).#Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Devolución del IVA indebidamente pagado — Derecho a deducir el IVA — Regulación — Principios de igualdad de trato y de neutralidad fiscal — Principio de efectividad — Normativa nacional que establece un plazo de prescripción.#Asunto C-38/16.

  judgment · ES · 2 March 2017

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• Conclusões do advogado-geral M. Campos Sánchez-Bordona apresentadas em 2 de março de 2017.#Compass Contract Services Limited contra Commissioners for Her Majesty's Revenue & Customs.#Pedido de decisão prejudicial apresentado pelo First-tier Tribunal (Tax Chamber).#Reenvio prejudicial — Imposto sobre o valor acrescentado (IVA) — Reembolso do IVA pago indevidamente — Direito à dedução do IVA — Modalidades — Princípios da igualdade de tratamento e da neutralidade fiscal — Princípio da efetividade — Lei nacional que introduz um prazo de prescrição.#Processo C-38/16.

  judgment · PT · 2 March 2017

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• Förslag till avgörande av generaladvokat M. Campos Sánchez-Bordona föredraget den 2 mars 2017.#Compass Contract Services Limited mot Commissioners for Her Majesty's Revenue & Customs.#Begäran om förhandsavgörande från First-tier Tribunal (Tax Chamber).#Begäran om förhandsavgörande – Mervärdesskatt – Återbetalning av felaktigt inbetald mervärdesskatt – Rätt till avdrag för mervärdesskatt – Regler – Principerna om likabehandling och skatteneutralitet – Effektivitetsprincipen – Nationell lagstiftning genom vilken en preskriptionstid införs.#Mål C-38/16.

  judgment · SV · 2 March 2017

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• Generalinio advokato M. Campos Sánchez-Bordona išvada, pateikta 2017 m. kovo 2 d.#Compass Contract Services Limited prieš Commissioners for Her Majesty's Revenue & Customs.#First-tier Tribunal (Tax Chamber) prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Pridėtinės vertės mokestis (PVM) – Nepagrįstai sumokėto PVM grąžinimas – Teisė į PVM atskaitą – Tvarka – Vienodo požiūrio ir mokesčių neutralumo principai – Veiksmingumo principas – Nacionalinės teisės aktai, kuriuose nustatytas senaties terminas.#Byla C-38/16.

  judgment · LT · 2 March 2017

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• Заключение на генералния адвокат M. Campos Sánchez-Bordona, представено на 2 март 2017 г.#Compass Contract Services Limited срещу Commissioners for Her Majesty's Revenue & Customs.#Преюдициално запитване, отправено от First-tier Tribunal (Tax Chamber).#Преюдициално запитване — Данък върху добавената стойност (ДДС) — Възстановяване на недължимо платен ДДС — Право на приспадане на ДДС — Правила — Принципи на равно третиране и на данъчен неутралитет — Принцип на ефективност — Национална правна уредба, с която се въвежда давностен срок.#Дело C-38/16.

  judgment · BG · 2 March 2017

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• Stanovisko generálního advokáta M. Campos Sánchez-Bordona přednesené dne 2. března 2017.#Compass Contract Services Limited v. Commissioners for Her Majesty's Revenue & Customs.#Žádost o rozhodnutí o předběžné otázce podaná First-tier Tribunal (Tax Chamber).#Řízení o předběžné otázce – Daň z přidané hodnoty (DPH) – Vrácení bezdůvodně zaplacené DPH – Nárok na odpočet DPH – Podmínky – Zásady rovného zacházení a daňové neutrality – Zásada efektivity – Vnitrostátní právní úprava zavádějící promlčecí lhůtu.#Věc C-38/16.

  judgment · CS · 2 March 2017

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• Konklużjonijiet tal-Avukat Ġenerali M. Campos Sánchez-Bordona, ippreżentati fit-2 ta’ Marzu 2017.#Compass Contract Services Limited vs Commissioners for Her Majesty's Revenue & Customs.#Talba għal deċiżjoni preliminari, imressqa mill-First-tier Tribunal (Tax Chamber).#Rinviju għal deċiżjoni preliminari – Taxxa fuq il-valur miżjud (VAT) – Rimbors tal-VAT mħallsa indebitament – Dritt għal tnaqqis tal-VAT – Modalitajiet – Prinċipji ta’ ugwaljanza fit-trattament u ta’ newtralità fiskali – Prinċipju ta’ effettività – Leġiżlazzjoni nazzojnali li tintroduċi terminu ta’ preskrizzjoni.#Kawża C-38/16.

  judgment · MT · 2 March 2017

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• Julkisasiamies M. Campos Sánchez-Bordonan ratkaisuehdotus 2.3.2017.#Compass Contract Services Limited vastaan Commissioners for Her Majesty's Revenue & Customs.#First-tier Tribunalin (Tax Chamber) esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Arvonlisävero – Perusteettomasti maksetun arvonlisäveron palauttaminen – Oikeus vähentää arvonlisävero – Yksityiskohtaiset menettelysäännöt – Yhdenvertaisen kohtelun ja verotuksen neutraalisuuden periaatteet – Tehokkuusperiaate – Kansallinen säännöstö, jossa säädetään vanhentumisajasta.#Asia C-38/16.

  judgment · FI · 2 March 2017

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• Conclusie van advocaat-generaal M. Campos Sánchez-Bordona van 2 maart 2017.#Compass Contract Services Limited tegen Commissioners for Her Majesty's Revenue & Customs.#Verzoek van de First-tier Tribunal (Tax Chamber) om een prejudiciële beslissing.#Prejudiciële verwijzing – Belasting over de toegevoegde waarde (btw) – Teruggaaf van ten onrechte betaalde btw – Recht op btw-aftrek – Modaliteiten – Beginsel van gelijke behandeling en beginsel van fiscale neutraliteit – Doeltreffendheidsbeginsel – Nationale regeling die een verjaringstermijn invoert.#Zaak C-38/16.

  judgment · NL · 2 March 2017

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• Kohtujurist Campos Sánchez-Bordona, 2.3.2017 ettepanek.#Compass Contract Services Limited versus Commissioners for Her Majesty's Revenue & Customs.#Eelotsusetaotlus, mille on esitanud First-tier Tribunal (Tax Chamber).#Eelotsusetaotlus – Käibemaks – Alusetult tasutud käibemaksu tagastamine – Käibemaksu mahaarvamise õigus – Üksikasjalikud eeskirjad – Võrdse kohtlemise ja neutraalse maksustamise põhimõtted – Tõhususe põhimõte – Liikmesriigi õigusnormid, millega kehtestatakse aegumistähtaeg.#Kohtuasi C-38/16.

  judgment · ET · 2 March 2017

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• Forslag til afgørelse fra generaladvokat M. Campos Sánchez-Bordona fremsat den 2. marts 2017.#Compass Contract Services Limited mod Commissioners for Her Majesty's Revenue & Customs.#Anmodning om præjudiciel afgørelse indgivet af First-tier Tribunal (Tax Chamber).#Præjudiciel forelæggelse – merværdiafgift (moms) – tilbagebetaling af med urette indbetalt moms – momsfradragsret – betingelser – ligebehandlingsprincippet og princippet om afgiftsneutralitet – effektivitetsprincippet – nationale bestemmelser, der indfører en forældelsesfrist.#Sag C-38/16.

  judgment · DA · 2 March 2017

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• Conclusioni dell’avvocato generale M. Campos Sánchez-Bordona, presentate il 2 marzo 2017.#Compass Contract Services Limited contro Commissioners for Her Majesty's Revenue & Customs.#Domanda di pronuncia pregiudiziale proposta da First-tier Tribunal (Tax Chamber).#Rinvio pregiudiziale – Imposta sul valore aggiunto (IVA) – Rimborso dell’IVA indebitamente versata – Diritto alla detrazione dell’IVA – Modalità – Principi della parità di trattamento e della neutralità fiscale – Principio di effettività – Normativa nazionale che introduce un termine di prescrizione.#Causa C-38/16.

  judgment · IT · 2 March 2017

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• Návrhy prednesené 2. marca 2017 – generálny advokát M. Campos Sánchez-Bordona.#Compass Contract Services Limited proti Commissioners for Her Majesty's Revenue & Customs.#Návrh na začatie prejudiciálneho konania, ktorý podal First-tier Tribunal (Tax Chamber).#Návrh na začatie prejudiciálneho konania – Daň z pridanej hodnoty (DPH) – Vrátenie DPH zaplatenej bez právneho dôvodu – Právo na odpočítanie DPH – Podmienky – Zásady rovnosti zaobchádzania a daňovej neutrality – Zásada efektivity – Vnútroštátna právna úprava, ktorá zavádza premlčaciu lehotu.#Vec C-38/16.

  judgment · SK · 2 March 2017

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• Ģenerāladvokāta M. Kamposa Sančesa-Bordonas [M. Campos Sánchez-Bordona] secinājumi, 2017. gada 2. marts.#Compass Contract Services Limited pret Commissioners for Her Majesty's Revenue & Customs.#First-tier Tribunal (Tax Chamber) lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Pievienotās vērtības nodoklis (PVN) – Nepamatoti samaksāta PVN atmaksāšana – Tiesības uz PVN atskaitīšanu – Kārtība – Vienlīdzīgas attieksmes un nodokļu neitralitātes principi – Efektivitātes princips – Valsts tiesiskais regulējums, ar ko ieviests noilguma termiņš.#Lieta C-38/16.

  judgment · LV · 2 March 2017

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• Mišljenje nezavisnog odvjetnika M. Camposa Sánchez-Bordone od 2. ožujka 2017.#Compass Contract Services Limited protiv Commissioners for Her Majesty's Revenue & Customs.#Zahtjev za prethodnu odluku koji je uputio First-tier Tribunal (Tax Chamber).#Zahtjev za prethodnu odluku – Porez na dodanu vrijednost (PDV) – Povrat neosnovano plaćenog PDV‑a – Pravo na odbitak PDV‑a – Detaljna pravila – Načela jednakog postupanja i porezne neutralnosti – Načelo djelotvornosti – Nacionalni propis kojim se uvodi rok zastare.#Predmet C-38/16.

  judgment · HR · 2 March 2017

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• Opinia rzecznika generalnego M. Camposa Sáncheza-Bordony przedstawiona w dniu 2 marca 2017 r.#Compass Contract Services Limited przeciwko Commissioners for Her Majesty’s Revenue & Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez First-tier Tribunal (Tax Chamber).#Odesłanie prejudycjalne – Podatek od wartości dodanej (VAT) – Zwrot nienależnie zapłaconego VAT – Prawo do odliczenia VAT – Szczegółowe zasady – Zasada równego traktowania i zasada neutralności podatkowej – Zasada skuteczności – Przepis krajowy ustanawiający termin przedawnienia.#Sprawa C-38/16.

  judgment · PL · 2 March 2017

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• Schlussanträge des Generalanwalts M. Campos Sánchez-Bordona vom 2. März 2017.#Compass Contract Services Limited gegen Commissioners for Her Majesty's Revenue & Customs.#Vorabentscheidungsersuchen des First-tier Tribunal (Tax Chamber).#Vorlage zur Vorabentscheidung – Mehrwertsteuer – Erstattung zu viel entrichteter Mehrwertsteuer – Recht auf Vorsteuerabzug – Modalitäten – Grundsätze der Gleichbehandlung und der steuerlichen Neutralität – Grundsatz der Effektivität – Nationale Regelung, mit der eine Verjährungsfrist eingeführt wird.#Rechtssache C-38/16.

  judgment · DE · 2 March 2017

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• Concluziile avocatului general M. Campos Sánchez-Bordona prezentate la 2 martie 2017.#Compass Contract Services Limited împotriva Commissioners for Her Majesty's Revenue & Customs.#Cerere de decizie preliminară formulată de First-tier Tribunal (Tax Chamber).#Trimitere preliminară – Taxa pe valoarea adăugată (TVA) – Rambursarea TVA‑ului achitat fără să fie datorat – Drept de deducere a TVA‑ului – Modalități – Principiile egalității de tratament și neutralității fiscale – Principiul efectivității – Reglementare națională care introduce un termen de prescripție.#Cauza C-38/16.

  judgment · RO · 2 March 2017

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• M. Campos Sánchez-Bordona főtanácsnok indítványa, az ismertetés napja: 2017. március 2.#Compass Contract Services Limited kontra Commissioners for Her Majesty's Revenue & Customs.#A First-tier Tribunal (Tax Chamber) (Egyesült Királyság) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Hozzáadottérték‑adó (héa) – A jogalap nélkül megfizetett héa visszatérítése – Héalevonási jog – Szabályok – Az egyenlő bánásmód és az adósemlegesség elve – A tényleges érvényesülés elve – Elévülési időt bevezető nemzeti szabályozás.#C-38/16. sz. ügy.

  judgment · HU · 2 March 2017

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