Asunto C-528/19: Petición de decisión prejudicial planteada por el Bundesfinanzhof (Alemania) el 10 de julio de 2019 — F-AG/Finanzamt Y
Section | información judicial |
30.9.2019 ES Diario Oficial de la Unión Europea C 328/25
Lengua de procedimiento: alemán
Bundesfinanzhof
Demandante y recurrente en casación: F-AG
Demandada y recurrida en casación: Finanzamt Y
1) En una situación como la del procedimiento principal, en la que un sujeto pasivo realiza obras en una carretera municipal por encargo del municipio, ¿tiene dicho sujeto pasivo derecho a deducir el IVA soportado por las prestaciones adquiridas de otros sujetos pasivos para la construcción de la carretera transferida al municipio, con arreglo al artículo 17, apartado 2, letra a), de la Directiva 77/388/CEE del Consejo, de 17 de mayo de 1977, Sexta Directiva en materia de armonización de las legislaciones de los Estados miembros relativas a los impuestos sobre el volumen de negocios (1)
2) En caso de respuesta afirmativa a la primera cuestión: En una situación como la del procedimiento principal, en la que un sujeto pasivo realiza obras en una carretera municipal por encargo del municipio, ¿se produce realmente una entrega de bienes a título oneroso en que la contraprestación por la entrega de la carretera consiste en el permiso para la explotación de una cantera
3) En caso de respuesta negativa a la segunda cuestión: En una situación como la del procedimiento principal, en la que un sujeto pasivo realiza obras en una carretera...
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