Asunto C-114/16: Petición de decisión prejudicial planteada por la Kúria (Hungría) el 26 de febrero de 2016 — Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft./Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
Section | información judicial |
13.6.2016 ES Diario Oficial de la Unión Europea C 211/25
Lengua de procedimiento: húngaro
Kúria
Recurrente: Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft.
Recurrida: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
¿Procede interpretar lo dispuesto en los artículos 167, 168, 178 y 179 de la Directiva IVA (1) en el sentido de que la administración tributaria está obligada a reconocer, con ocasión de una inspección tributaria, el derecho a deducir del sujeto pasivo en el supuesto de que, aunque en la declaración del sujeto pasivo no figure el impuesto soportado, éste disponga de facturas conformes a dicha Directiva y solicite durante la inspección que se le reconozca el...
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