Asunto C-374/16: Petición de decisión prejudicial planteada por el Bundesfinanzhof (Alemania) el 7 de julio de 2016 — RGEX GmbH i. L., representada por Rochus Geissel, liquidador/Finanzamt Neuss
Section | información judicial |
24.10.2016 ES Diario Oficial de la Unión Europea C 392/5
Lengua de procedimiento: alemán
Bundesfinanzhof
Recurrente en casación: RGEX GmbH i. L., representada por Rochus Geissel, liquidador
Recurrida: Finanzamt Neuss
1) ¿Debe considerarse que la factura necesaria para el ejercicio del derecho a deducir con arreglo al artículo 168, letra a), en relación con el artículo 178, letra a), 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) contiene la «dirección» que exige el artículo 226, punto 5, de dicha Directiva cuando el empresario que realiza la prestación, en la factura que expide al respecto, indica una dirección en la que, pese a recibir en ella la correspondencia, no ejerce actividad económica alguna
2) ¿Se opone el artículo 168, letra a), en relación con el artículo 178, letra a), de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, habida cuenta del principio de efectividad, a una práctica nacional que sólo tiene en...
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