Opinion of Advocate General Tanchev delivered on 9 September 2021.#Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting Letting and subletting of a property used for industrial or commercial purposes.#Case C-9/20.

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

Introduced

9 September 2021

Last action

9 September 2021 · Decided

Status

decided

Records

Official report CELEX 62020CC0009 from European Union at Court of Justice of the European Union. Dated 9 September 2021. Status: decided.

Timeline

9 September 2021
Decided
Source: work_date_document

Votes

No vote records are attached yet.

Versions

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

Documents

23 official files

Förslag till avgörande av generaladvokat E. Tanchev föredraget den 9 september 2021.#Grundstücksgemeinschaft Kollaustraße 136 mot Finanzamt Hamburg-Oberalster.#Begäran om förhandsavgörande från Finanzgericht Hamburg.#Begäran om förhandsavgörande – Beskattning – Mervärdesskatt – Direktiv 2006/112/EG – Artikel 66 första stycket b – Mervärdesskattens utkrävbarhet – Mottagandet av betalningen – Artikel 167 – Inträde och räckvidd för rätten till avdrag för ingående mervärdesskatt – Artikel 167a – Undantag – Kontantmetoden – Uthyrning och uthyrning i andra hand av fast egendom som används i en industriell eller kommersiell verksamhet.#Mål C-9/20.

View file Download file

Reading translation

Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

Translate to

On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

Förslag till avgörande av generaladvokat E. Tanchev föredraget den 9 september 2021.#Grundstücksgemeinschaft Kollaustraße 136 mot Finanzamt Hamburg-Oberalster.#Begäran om förhandsavgörande från Finanzgericht Hamburg.#Begäran om förhandsavgörande – Beskattning – Mervärdesskatt – Direktiv 2006/112/EG – Artikel 66 första stycket b – Mervärdesskattens utkrävbarhet – Mottagandet av betalningen – Artikel 167 – Inträde och räckvidd för rätten till avdrag för ingående mervärdesskatt – Artikel 167a – Undantag – Kontantmetoden – Uthyrning och uthyrning i andra hand av fast egendom som används i en industriell eller kommersiell verksamhet.#Mål C-9/20.
judgment · SV · 9 September 2021
View Download Open at official source
Conclusie van advocaat-generaal E. Tanchev van 9 september 2021.#Grundstücksgemeinschaft Kollaustraße 136 tegen Finanzamt Hamburg-Oberalster.#Verzoek van het Finanzgericht Hamburg om een prejudiciële beslissing.#Prejudiciële verwijzing – Fiscale bepalingen – Belasting over de toegevoegde waarde (btw) – Richtlijn 2006/112/EG – Artikel 66, eerste alinea, onder b) – Verschuldigdheid van de btw – Ontvangst van de prijs – Artikel 167 – Ontstaan en omvang van het recht op aftrek van de voorbelasting – Artikel 167 bis – Afwijking – Kasstelsel – Verhuur en onderverhuur van een onroerend goed dat wordt gebruikt voor industriële of commerciële doeleinden.#Zaak C-9/20.
judgment · NL · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Forslag til afgørelse fra generaladvokat E. Tanchev fremsat den 9. september 2021.#Grundstücksgemeinschaft Kollaustraße 136 mod Finanzamt Hamburg-Oberalster.#Anmodning om præjudiciel afgørelse indgivet af Finanzgericht Hamburg.#Præjudiciel forelæggelse – skatter og afgifter – merværdiafgift (moms) – direktiv 2006/112/EF – artikel 66, stk. 1, litra b) – momsens forfald – vederlagets indgang – artikel 167 – indtræden og omfang af retten til fradrag for indgående moms – artikel 167a – undtagelse – kasseregnskab – udlejning og fremleje af en bygning, der anvendes til industrielle eller kommercielle formål.#Sag C-9/20.
judgment · DA · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Návrhy prednesené 9. septembra 2021 – generálny advokát E. Tančev.#Grundstücksgemeinschaft Kollaustraße 136 proti Finanzamt Hamburg-Oberalster.#Návrh na začatie prejudiciálneho konania, ktorý podal Finanzgericht Hamburg.#Návrh na začatie prejudiciálneho konania – Dane – Daň z pridanej hodnoty (DPH) – Smernica 2006/112/ES – Článok 66 prvý odsek písm. b) – Daňová povinnosť k DPH – Prijatie platby – Článok 167 – Vznik a rozsah práva na odpočítanie DPH zaplatenej na vstupe – Článok 167a – Výnimka – Uplatnenie DPH na základe platieb – Prenájom a podnájom nehnuteľného majetku využívaného na priemyselné alebo obchodné účely.#Vec C-9/20.
judgment · SK · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Julkisasiamies E. Tanchevin ratkaisuehdotus 9.9.2021.#Grundstücksgemeinschaft Kollaustraße 136 vastaan Finanzamt Hamburg-Oberalster.#Finanzgericht Hamburgin esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Verotus – Arvonlisävero – Direktiivi 2006/112/EY – 66 artiklan ensimmäisen kohdan b alakohta – Arvonlisäverosaatavan syntyminen – Maksun vastaanottamishetki – 167 artikla – Ostoihin sisältyvän arvonlisäveron vähennysoikeuden syntyminen ja laajuus – 167 a artikla – Poikkeus – Maksuperusteinen kirjanpito – Teolliseen tai kaupalliseen toimintaan tarkoitetun kiinteistön vuokraus ja alivuokraus.#Asia C-9/20.
judgment · FI · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Conclusões do advogado-geral E. Tanchev apresentadas em 9 de setembro de 2021.#Grundstücksgemeinschaft Kollaustraße 136 contra Finanzamt Hamburg-Oberalster.#Pedido de decisão prejudicial apresentado pelo Finanzgericht Hamburg.#Reenvio prejudicial — Fiscalidade — Imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Artigo 66.°, primeiro parágrafo, alínea b) — Exigibilidade do IVA — Recebimento do pagamento — Artigo 167.° — Origem e âmbito do direito à dedução do IVA pago a montante — Artigo 167.°‑A — Derrogação — Contabilidade de caixa — Locação e sublocação de um imóvel afeto a utilizado numa exploração industrial ou comercial.#Processo C-9/20.
judgment · PT · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Sklepni predlogi generalnega pravobranilca E. Tancheva, predstavljeni 9. septembra 2021.#Grundstücksgemeinschaft Kollaustraße 136 proti Finanzamt Hamburg-Oberalster.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Finanzgericht Hamburg.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 66, prvi odstavek, točka (b) – Obveznost obračuna DDV – Prejem plačila – Člen 167 – Nastanek in obseg pravice do odbitka vstopnega DDV – Člen 167a – Odstopanje – Obračunavanje DDV po plačani realizaciji – Najem in podnajem nepremičnine, ki je namenjena industrijski ali komercialni uporabi.#Zadeva C-9/20.
judgment · SL · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Concluziile avocatului general E. Tanchev prezentate la 9 septembrie 2021.#Grundstücksgemeinschaft Kollaustraße 136 împotriva Finanzamt Hamburg-Oberalster.#Cerere de decizie preliminară formulată de Finanzgericht Hamburg.#Trimitere preliminară – Fiscalitate – Taxa pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Articolul 66 primul paragraf litera (b) – Exigibilitatea TVA‑ului – Încasarea prețului – Articolul 167 – Nașterea și întinderea dreptului de deducere a TVA‑ului achitat în amonte – Articolul 167a – Derogare – Contabilitate de casă – Închirierea și subînchirierea unui imobil afectat unei exploatări industriale sau comerciale.#Cauza C-9/20.
judgment · RO · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Ģenerāladvokāta J. Tančeva [E. Tanchev] secinājumi, 2021. gada 9. septembris.#Grundstücksgemeinschaft Kollaustraße 136 pret Finanzamt Hamburg-Oberalster.#Finanzgericht Hamburg lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – Pievienotās vērtības nodoklis (PVN) – Direktīva 2006/112/EK – 66. panta pirmās daļas b) punkts – PVN iekasējamība – Maksājuma saņemšana – 167. pants – Tiesību uz PVN priekšnodokļa atskaitīšanu rašanās un apjoms – 167.a pants – Atkāpe – Naudas līdzekļu uzskaite – Rūpnieciskai vai komerciālai izmantošanai paredzētas ēkas noma un apakšnoma.#Lieta C-9/20.
judgment · LV · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Generalinio advokato E. Tanchev išvada, pateikta 2021 m. rugsėjo 9 d.#Grundstücksgemeinschaft Kollaustraße 136 prieš Finanzamt Hamburg-Oberalster.#Finanzgericht Hamburg prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – Pridėtinės vertės mokestis (PVM) – Direktyva 2006/112/EB – 66 straipsnio pirmos pastraipos b punktas – Prievolė apskaičiuoti PVM – Apmokėjimo gavimas – 167 straipsnis – Teisės į pirkimo PVM atskaitą atsiradimas ir taikymo sritis – 167a straipsnis – Leidžianti nukrypti nuostata – Pinigų apskaita – Pramoniniais ir komerciniais tikslais naudojamo nekilnojamojo turto nuoma ir subnuoma.#Byla C-9/20.
judgment · LT · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Mišljenje nezavisnog odvjetnika E. Tancheva od 9. rujna 2021.#Grundstücksgemeinschaft Kollaustraße 136 protiv Finanzamt Hamburg-Oberalster.#Zahtjev za prethodnu odluku koji je uputio Finanzgericht Hamburg.#Zahtjev za prethodnu odluku – Oporezivanje – Porez na dodanu vrijednost (PDV) – Direktiva 2006/112/EZ – Članak 66. prvi stavak točka (a) – Obveza obračuna PDV-a – Primitak plaćanja – Članak 167. – Nastanak i opseg prava na odbitak ulaznog PDV-a – Članak 167.a – Odstupanje – Gotovinski obračun – Zakup i podzakup nekretnine namijenjene industrijskoj i komercijalnoj djelatnosti.#Predmet C-9/20.
judgment · HR · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Conclusions de l'avocat général M. E. Tanchev, présentées le 9 septembre 2021.#Grundstücksgemeinschaft Kollaustraße 136 contre Finanzamt Hamburg-Oberalster.#Demande de décision préjudicielle, introduite par le Finanzgericht Hamburg.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 66, premier alinéa, sous b) – Exigibilité de la TVA – Encaissement du prix – Article 167 – Naissance et étendue du droit à déduction de la TVA payée en amont – Article 167 bis – Dérogation – Comptabilité de caisse – Location et sous-location d’un immeuble affecté à une exploitation industrielle ou commerciale.#Affaire C-9/20.
judgment · FR · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Προτάσεις του γενικού εισαγγελέα E. Tanchev της 9ης Σεπτεμβρίου 2021.#Grundstücksgemeinschaft Kollaustraße 136 κατά Finanzamt Hamburg-Oberalster.#Αίτηση του Finanzgericht Hamburg για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φορολογία – Φόρος προστιθέμενης αξίας (ΦΠΑ) – Οδηγία 2006/112/ΕΚ – Άρθρο 66, πρώτο εδάφιο, στοιχείο βʹ – Απαιτητό του ΦΠΑ – Είσπραξη του τιμήματος – Άρθρο 167 – Γένεση και έκταση του δικαιώματος έκπτωσης του ΦΠΑ επί των εισροών – Άρθρο 167α – Παρέκκλιση – Ταμειακή λογιστική – Εκμίσθωση και υπεκμίσθωση ακινήτου που χρησιμοποιείται για βιομηχανικούς ή εμπορικούς σκοπούς.#Υπόθεση C-9/20.
judgment · EL · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Stanovisko generálního advokáta E. Tančeva přednesené dne 9. září 2021.#Grundstücksgemeinschaft Kollaustraße 136 v. Finanzamt Hamburg-Oberalster.#Žádost o rozhodnutí o předběžné otázce podaná Finanzgericht Hamburg.#Řízení o předběžné otázce – Daně – Daň z přidané hodnoty (DPH) – Směrnice 2006/112/ES – Článek 66 první pododstavec písm. b) – Vznik povinnosti k DPH – Přijetí platby – Článek 167 – Vznik a rozsah nároku na odpočet DPH zaplacené na vstupu – Článek 167a – Odchylka – Hotovostní účetnictví – Nájem a podnájem nemovitosti určené k průmyslovému nebo obchodnímu využití.#Věc C-9/20.
judgment · CS · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Заключение на генералния адвокат E. Танчев, представено на 9 септември 2021 г.#Grundstücksgemeinschaft Kollaustraße 136 срещу Finanzamt Hamburg-Oberalster.#Преюдициално запитване, отправено от Finanzgericht Hamburg.#Преюдициално запитване — Данъчни въпроси — Данък върху добавената стойност (ДДС) — Директива 2006/112/ЕО — Член 66, първа алинея, буква б) — Изискуемост на ДДС — Получаване на плащането — Член 167 — Възникване и обхват на правото на приспадане на платения по получени доставки ДДС — Член 167a — Дерогиране — Касова отчетност — Отдаване под наем и пренаемане на сграда, предназначена за промишлена или търговска дейност.#Дело C-9/20.
judgment · BG · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Schlussanträge des Generalanwalts E. Tanchev vom 9. September 2021.#Grundstücksgemeinschaft Kollaustraße 136 gegen Finanzamt Hamburg-Oberalster.#Vorabentscheidungsersuchen des Finanzgerichts Hamburg.#Vorlage zur Vorabentscheidung – Steuerrecht – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 66 Abs. 1 Buchst. b – Entstehung des Anspruchs auf die Mehrwertsteuer – Vereinnahmung des Preises – Art. 167 – Entstehung und Umfang des Rechts auf Vorsteuerabzug – Art. 167a – Abweichung – Besteuerung nach vereinnahmten Entgelten (Kassenbuchführung) – Vermietung und Untervermietung eines Gewerbegrundstücks.#Rechtssache C-9/20.
judgment · DE · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Conclusioni dell’avvocato generale E. Tanchev, presentate il 9 settembre 2021.#Grundstücksgemeinschaft Kollaustraße 136 contro Finanzamt Hamburg-Oberalster.#Domanda di pronuncia pregiudiziale proposta dal Finanzgericht Hamburg.#Rinvio pregiudiziale – Fiscalità – Imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Articolo 66, primo comma, lettera b) – Esigibilità dell’IVA – Incasso del prezzo – Articolo 167 – Origine e portata del diritto a detrazione dell’IVA assolta a monte – Articolo 167 bis – Deroga – Contabilità di cassa – Locazione e sublocazione di un bene immobile destinato a un uso industriale o commerciale.#Causa C-9/20.
judgment · IT · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Konklużjonijiet tal-Avukat Ġenerali E. Tanchev, ippreżentati fid-9 ta’ Settembru 2021.#Grundstücksgemeinschaft Kollaustraße 136 vs Finanzamt Hamburg-Oberalster.#Talba għal deċiżjoni preliminari, imressqa mill-Finanzgericht Hamburg.#Rinviju għal deċiżjoni preliminari – Tassazzjoni – Taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – L-ewwel paragrafu (b) tal-Artikolu 66 – Impożizzjoni tal-VAT – Ġbir tal-prezz – Artikolu 167 – Ħolqien u portata tad-dritt ta’ tnaqqis tal-VAT tal-input imħallsa – Artikolu 167a – Deroga – Kontabbiltà tal-ħlas irċevut – Kiri u sullokazzjoni ta’ proprjetà immobbli użata għal użu industrijali jew kummerċjali.#Kawża C-9/20.
judgment · MT · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Kohtujurist Tanchevi ettepanek, 9.9.2021.#Grundstücksgemeinschaft Kollaustraße 136 versus Finanzamt Hamburg-Oberalster.#Eelotsusetaotlus, mille on esitanud Finanzgericht Hamburg.#Eelotsusetaotlus – Maksustamine – Käibemaks – Direktiiv 2006/112/EÜ – Artikli 66 esimese lõigu punkt b – Käibemaksu sissenõutavus – Tasu kättesaamine – Artikkel 167 – Sisendkäibemaksu mahaarvamise õiguse tekkimine ja kohaldamisala – Artikkel 167a – Erand – Kassapõhine raamatupidamisarvestus – Tööstuslikel või kaubanduslikel eesmärkidel kasutatava kinnisvara üürile ja allüürile andmine.#Kohtuasi C-9/20.
judgment · ET · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Conclusiones del Abogado General Sr. E. Tanchev, presentadas el 9 de septiembre de 2021.#Grundstücksgemeinschaft Kollaustraße 136 contra Finanzamt Hamburg-Oberalster.#Petición de decisión prejudicial planteada por el Finanzgericht Hamburg.#Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 66, párrafo primero, letra b) — Exigibilidad del IVA — Cobro del precio — Artículo 167 — Nacimiento y alcance del derecho a deducir el IVA soportado — Artículo 167 bis — Excepción — Contabilidad de caja — Arrendamiento y subarrendamiento de un inmueble destinado a una explotación industrial o comercial.#Asunto C-9/20.
judgment · ES · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Opinia rzecznika generalnego E. Tancheva przedstawiona w dniu 9 września 2021 r.#Grundstücksgemeinschaft Kollaustraße 136 przeciwko Finanzamt Hamburg-Oberalster.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Finanzgericht Hamburg.#Odesłanie prejudycjalne – Podatki – Podatek od wartości dodanej (VAT) – Dyrektywa 2006/112/WE – Artykuł 66 akapit pierwszy lit. b) – Wymagalność VAT – Otrzymanie zapłaty ceny – Artykuł 167 – Powstanie i zakres prawa do odliczenia naliczonego VAT – Artykuł 167a – Odstępstwo – Metoda kasowa – Najem i podnajem nieruchomości przeznaczonej do wykorzystania przemysłowego lub handlowego.#Sprawa C-9/20.
judgment · PL · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
E. Tanchev főtanácsnok indítványa, az ismertetés napja: 2021. szeptember 9.#Grundstücksgemeinschaft Kollaustraße 136 kontra Finanzamt Hamburg-Oberalster.#A Finanzgericht Hamburg (Németország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Adózás – Hozzáadottérték‑adó (héa) – 2006/112/EK irányelv – A 66. cikk első bekezdésének b) pontja – Héafizetési kötelezettség – Az ellenérték átvétele – 167. cikk – Az előzetesen felszámított héa levonásához való jog keletkezése és annak terjedelme – 167a. cikk – Eltérés – Pénzforgalmi elszámolás – Ipari vagy kereskedelmi célra igénybe vett ingatlan bérlete és albérlete.#C-9/20. sz. ügy.
judgment · HU · 9 September 2021
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Opinion of Advocate General Tanchev delivered on 9 September 2021.#Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting Letting and subletting of a property used for industrial or commercial purposes.#Case C-9/20.
judgment · EN · 9 September 2021
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62020CC0009
Open data entity: http://publications.europa.eu/resource/cellar/59004365-1faf-11ec-bd8e-01aa75ed71a1
eurlex · 62020CC0009 · source updated 9 September 2021