Asunto C-410/17: Sentencia del Tribunal de Justicia (Sala Novena) de 10 de enero de 2019 (petición de decisión prejudicial planteada por el Korkein hallinto-oikeus — Finlandia) — procedimiento iniciado por A Oy [Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 2, apartado 1, letras a) y c) — Artículo 14, apartado 1 — Artículo 24, apartado 1 — Operaciones a título oneroso — Operaciones en caso de contraprestación constituida en parte por servicios o bienes — Contrato de demolición — Contrato de compra para desmontaje]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
25.2.2019 ES Diario Oficial de la Unión Europea C 72/2
Lengua de procedimiento: finés
Korkein hallinto-oikeus
A Oy
1) El artículo 2, apartado 1, letras a) y c), de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, en relación con los artículos 14, apartado 1, y 24, apartado 1, de dicha Directiva, debe interpretarse en el sentido de que, cuando, en virtud de un contrato de demolición, quien efectúa la prestación —una sociedad de labores de demolición— está obligado a realizar labores de demolición y puede, dado que los residuos de demolición contienen chatarra, revender esa chatarra, dicho contrato incluye una prestación de servicios a título oneroso, concretamente la realización de las labores de demolición y, además, una entrega de bienes a título oneroso, concretamente la entrega de dicha chatarra, si el comprador —la mencionada sociedad— atribuye un valor a esa entrega que tendrá en cuenta a la hora de determinar el precio propuesto por la realización de las labores de demolición, si bien dicha entrega solo estará sujeta al impuesto sobre el valor añadido si la realiza un sujeto pasivo que actúe como tal.
2) El artículo 2, apartado 1, letras a) y c), de la Directiva 2006/112, en relación con los artículos 14, apartado 1, y 24, apartado 1, de dicha Directiva, debe interpretarse en el sentido de que, cuando, en virtud de un contrato de compra para desmontaje, el comprador —una sociedad de labores de demolición— adquiere un bien que se ha de desmontar y se...
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