Comunicaciones al DO nº C-520/19 of Tribunal de Justicia, September 13, 2019
Resolution Date | September 13, 2019 |
Issuing Organization | Tribunal de Justicia |
Decision Number | C-520/19 |
Petición de decisión prejudicial planteada por el Krajský soud v Ostravě (República Checa) el 9 de julio de 2019 - ARMOSTAV MÍSTEK s. r. o. / Odvolací finanční ředitelství
(Asunto C-520/19)
Lengua de procedimiento: checo
Órgano jurisdiccional remitente
Krajský soud v Ostravě
Partes en el procedimiento principal
Demandante: ARMOSTAV MÍSTEK s. r. o.
Demandada: Odvolací finanční ředitelství
Cuestión prejudicial
¿Se opone la existencia de una normativa nacional expresa relativa a la responsabilidad [solidaria] por la falta de liquidación de un impuesto en una cadena fraudulenta a que la Administración tributaria deniegue a la persona considerada responsable con arreglo a dicha normativa el derecho a deducir el impuesto sobre el valor añadido de conformidad con la jurisprudencia del Tribunal de Justicia de la Unión Europea sobre el fraude del IVA? En tal situación, ¿se oponen los artículos 17, apartado 1, 20, 52, apartados 1 y 6, y 54 de la Carta...
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