Asunto C-500/16: Sentencia del Tribunal de Justicia (Sala Segunda) de 20 de diciembre de 2017 (petición de decisión prejudicial planteada por el Naczelny Sąd Administracyjny — Polonia) — Caterpillar Financial Services sp. z o.o. [Procedimiento prejudicial — Fiscalidad — Sistema común del impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 135, apartado 1, letra a) — Exenciones — Impuestos recaudados infringiendo el Derecho de la Unión — Obstáculos a la devolución del exceso de IVA recaudado — Artículo 4 TUE, apartado 3 — Principios de equivalencia, efectividad y cooperación leal — Derechos conferidos a los particulares — Expiración del plazo de prescripción de la obligación tributaria — Efectos de una sentencia del Tribunal de Justicia — Principio de seguridad jurídica]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
26.2.2018 ES Diario Oficial de la Unión Europea C 72/23
Lengua de procedimiento: polaco
Naczelny Sąd Administracyjny
Recurrente: Caterpillar Financial Services sp. z o.o.
Con intervención de: Dyrektor Izby Skarbowej w Warszawie
Los principios de equivalencia y efectividad deben interpretarse, a la luz del artículo 4 TUE, apartado 3, en el sentido de que no se oponen a una normativa nacional, como la controvertida en el litigio principal, que permite denegar una solicitud de devolución de cantidades pagadas en exceso del impuesto sobre el valor añadido (IVA) si el sujeto pasivo presenta dicha solicitud una vez expirado un...
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