Asunto C-400/15: Petición de decisión prejudicial planteada por el Bundesfinanzhof (Alemania) el 23 de julio de 2015 — Landkreis Potsdam-Mittelmark/Finanzamt Brandenburg
Section | información judicial |
Issuing Organization | Tribunal de Justicia |
3.11.2015 ES Diario Oficial de la Unión Europea C 363/19
Lengua de procedimiento: alemán
Bundesfinanzhof
Demandante: Landkreis Potsdam-Mittelmark
Demandada: Finanzamt Brandenburg
El artículo 15, apartado 1, párrafo segundo, de la Umsatzsteuergesetz alemana establece que la entrega, la importación o la adquisición intracomunitaria de un bien utilizado por el empresario en menos de un 10 % para las necesidades de su empresa no se considera realizada para las necesidades de la empresa y, por tanto, no procede deducir el IVA soportado.
La norma se basa en el artículo 1 de la Decisión del Consejo, de 19 de noviembre de 2004 (2004/817/CE) (1), que autoriza a la República Federal de Alemania, no obstante lo dispuesto en el artículo 17, apartado 2, de la Sexta Directiva 77/388/CEE en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios, a excluir el gasto en bienes y servicios del derecho a deducir el IVA cuando el porcentaje de su utilización para las necesidades privadas del sujeto pasivo o para las de su personal, o más generalmente con fines ajenos a su empresa, sea superior al 90 %.
¿Es aplicable esta autorización (conforme a su tenor literal) sólo a los casos contemplados en el artículo 6, apartado 2, de la Sexta Directiva 77/388/CEE en...
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