Comunicaciones al DO nº C-459/17 y C-460/17 of Tribunal de Justicia, Sala Sexta, September 29, 2017
Resolution Date | September 29, 2017 |
Issuing Organization | Sala Sexta |
Decision Number | C-459/17 y C-460/17 |
Petición de decisión prejudicial planteada por el Conseil d’État (Francia) el 31 de julio de 2017 - SGI / Ministre de l’Action et des Comptes Publics
(Asunto C-459/17)
Lengua de procedimiento: francés
Órgano jurisdiccional remitente
Conseil d’État
Partes en el procedimiento principal
Demandante: SGI
Demandada: Ministre de l’Action et des Comptes Publics
Cuestión prejudicial
¿Deben interpretarse las disposiciones del artículo 17 de la Sexta Directiva IVA, 1 que se han recogido, en esencia, en el artículo 168 de la Directiva 2006/112, 2 en el sentido de que, para denegar a un sujeto pasivo el derecho a deducir, del impuesto sobre el valor añadido del que es deudor por sus propias operaciones, el impuesto que figura en las facturas correspondientes a bienes o servicios que la administración tributaria constata que no le han sido entregados o prestados efectivamente, procede, en cualquier caso, verificar si sabía o debería haber sabido que tal operación formaba parte de un fraude del impuesto sobre el valor añadido, con independencia de que dicho fraude haya sido cometido a iniciativa del expedidor de la factura, de su destinatario o de un tercero?
[1] Sexta Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, en materia de armonización de las legislaciones de los Estados Miembros relativas a los...
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