Comunicaciones al DO nº C-737/19 of Tribunal de Justicia, Sala Séptima, November 22, 2019
Resolution Date | November 22, 2019 |
Issuing Organization | Sala Séptima |
Decision Number | C-737/19 |
Petición de decisión prejudicial planteada por el tribunal administratif de Montreuil (Francia) el 7 de octubre de 2019 - Bank of China Limited / Ministre de l’Action et des Comptes publics
(Asunto C-737/19)
Lengua de procedimiento: francés
Órgano jurisdiccional remitente
Tribunal administratif de Montreuil
Partes en el procedimiento principal
Demandante: Bank of China Limited
Demandada: Ministre de l’Action et des Comptes publics
Cuestiones prejudiciales
¿Las soluciones a que llegó la sentencia C-165/17, de 24 de enero de 2019, «Morgan Stanley & Co International plc contra Ministre de l’Économie et des Finances», son aplicables en el supuesto de una sucursal que realiza en un Estado miembro, por una parte, operaciones sujetas al IVA y, por otra parte, prestaciones en beneficio de su sede central y de sucursales establecidas en un tercer Estado?
Cuando la sucursal establecida en un Estado miembro invoca un derecho a deducir basado en los gastos en que incurrió con objeto de realizar prestaciones en beneficio de su sede central en un tercer Estado, es decir, las exportaciones de servicios financieros y bancarios, ¿el sujeto pasivo puede deducir el IVA con arreglo a la letra a) del artículo 169 o con arreglo a la letra c) del mismo artículo [de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor...
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