Comunicaciones al DO nº C-254/16 of Tribunal de Justicia, Sala Séptima, August 11, 2017
Resolution Date | August 11, 2017 |
Issuing Organization | Sala Séptima |
Decision Number | C-254/16 |
Sentencia del Tribunal de Justicia (Sala Séptima) de 6 de julio de 2017 (petición de decisión prejudicial planteada por el Fővárosi Közigazgatási és Munkaügyi Bíróság - Hungría) - Glencore Agriculture Hungary Kft., anteriormente Glencore Grain Hungary Kft. / Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
(Asunto C-254/16) 1
[Procedimiento prejudicial - Sistema común del impuesto sobre el valor añadido (IVA) - Directiva 2006/112/CE - Artículo 183 - Principio de neutralidad fiscal - Deducción del impuesto soportado - Devolución del excedente de IVA - Procedimiento de inspección - Multa impuesta al sujeto pasivo en dicho procedimiento - Prolongación del plazo de devolución - Exclusión del pago de intereses de demora]
Lengua de procedimiento: húngaro
Órgano jurisdiccional remitente
Fővárosi Közigazgatási és Munkaügyi Bíróság
Partes en el procedimiento principal
Demandante: Glencore Agriculture Hungary Kft., anteriormente Glencore Grain Hungary Kft.
Demandada: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
Fallo
El Derecho de la Unión debe interpretarse en el sentido de que se opone a una normativa nacional, como la controvertida en el litigio principal, según la cual, en el caso de que la Administración incoe un procedimiento de inspección...
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