Comunicaciones al DO nº C-292/19 of Tribunal de Justicia, Sala Sexta, June 14, 2019
Resolution Date | June 14, 2019 |
Issuing Organization | Sala Sexta |
Decision Number | C-292/19 |
Petición de decisión prejudicial planteada por el Fővárosi Közigazgatási és Munkaügyi Bíróság (Hungría) el 10 de abril de 2019 - PORR Építési Kft. / Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
(Asunto C-292/19)
Lengua de procedimiento: húngaro
Órgano jurisdiccional remitente
Fővárosi Közigazgatási és Munkaügyi Bíróság
Partes en el procedimiento principal
Demandante: PORR Építési Kft.
Demandada: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Cuestiones prejudiciales
¿Debe interpretarse el artículo 90, apartados 1 y 2, de la Directiva del IVA 1 en el sentido de que los Estados miembros deben permitir la reducción de la base imponible del IVA cuando se pueda demostrar que, con carácter definitivo, el sujeto pasivo no ha percibido la totalidad o parte de la contraprestación correspondiente a la transacción que ha realizado?
¿Debe interpretarse la jurisprudencia del Tribunal de Justicia de la Unión Europea, teniendo en cuenta especialmente las sentencias dictadas en los asuntos Almos, [C-337/13], apartado 23, Di Maura, [C-246/16], apartados 20 a 29, y, por analogía, T-2, [C-396/16], apartados 31 a 45, en el sentido de que, desde el punto de vista de la obligación del Estado miembro, establecida en el artículo 90, apartado 1, de la Directiva del IVA, de reducir a posteriori la base imponible, debe diferenciarse entre el impago total o parcial de la contraprestación por parte del comprador y la situación en la que el crédito del...
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