Asunto C-528/17: Sentencia del Tribunal de Justicia (Sala Novena) de 25 de octubre de 2018 (petición de decisión prejudicial planteada por el Vrhovno sodišče — Eslovenia) — Milan Božičevič Ježovnik / Republika Slovenija [Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 143, apartado 1, letra d) — Exención del IVA a la importación — Importación seguida de una entrega intracomunitaria — Riesgo de fraude fiscal — Buena fe del sujeto pasivo importador y proveedor — Apreciación — Obligación de diligencia del sujeto pasivo importador y proveedor]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
7.1.2019 ES Diario Oficial de la Unión Europea C 4/8
Lengua de procedimiento: esloveno
Vrhovno sodišče
Demandante: Milan Božičevič Ježovnik
Demandada: Republika Slovenija
El artículo 143, apartado 1, letra d), 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 su versión modificada por la Directiva 2009/69/CE del Consejo, de 25 de junio de 2009, debe interpretarse en el sentido de que cuando el sujeto pasivo importador y proveedor se haya beneficiado de una exención del impuesto sobre el valor añadido a la importación en virtud de una autorización expedida tras un control previo por las autoridades aduaneras competentes a la vista de las pruebas aportadas por dicho sujeto pasivo, este no deberá pagar el IVA a posteriori cuando de un control ulterior resulte que no concurrían los requisitos...
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