Comunicaciones al DO nº C-621/19 of Tribunal de Justicia, Sala Octava, October 11, 2019
Resolution Date | October 11, 2019 |
Issuing Organization | Sala Octava |
Decision Number | C-621/19 |
Petición de decisión prejudicial planteada por el Najvyšší súd Slovenskej republiky (Eslovaquia) el 20 de agosto de 2019 - Weindel Logistik Service SR spol. s r.o. / Finančné riaditeľstvo Slovenskej republiky
(Asunto C-621/19)
Lengua de procedimiento: eslovaco
Órgano jurisdiccional remitente
Najvyšší súd Slovenskej republiky
Partes en el procedimiento principal
Recurrente: Weindel Logistik Service SR spol. s r.o.
Recurrida: Finančné riaditeľstvo Slovenskej republiky
Cuestiones prejudiciales
¿Deben interpretarse el artículo 167 y el artículo 168, letra e), de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, 1 en el sentido de que el derecho a deducción del impuesto sobre el valor añadido, que el sujeto pasivo debe pagar por los bienes importados, está supeditado al derecho de propiedad sobre tales bienes o al derecho a disponer de ellos como propietario?
¿Debe interpretarse el artículo 168, letra e), de la Directiva 2006/112/CE […] en el sentido de que el derecho a deducción del impuesto sobre el valor añadido, que el sujeto pasivo debe pagar por los bienes importados, solo se origina cuando los bienes importados se utilizan en operaciones gravadas del sujeto pasivo consistentes en la venta de esos bienes en el territorio nacional, su entrega a otro Estado miembro o la exportación a un país tercero?
¿Se cumple en tales circunstancias el requisito de la existencia de un vínculo directo e inmediato entre los bienes adquiridos y las...
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