Asunto C-562/17: Petición de decisión prejudicial presentada por la Audiencia Nacional (España) el 25 de septiembre de 2017 – Nestrade S.A. / Agencia Estatal de la Administración Tributaria (AEAT) y Tribunal Económico-Administrativo Central (TEAC)
Section | información judicial |
18.12.2017 ES Diario Oficial de la Unión Europea C 437/19
Lengua de procedimiento: español
Audiencia Nacional
Recurrente: Nestrade S.A.
Otras partes: Agencia Estatal de la Administración Tributaria (AEAT) y Tribunal Económico-Administrativo Central (TEAC)
1) ¿Puede matizarse la jurisprudencia Petroma (asunto C-271/12) (1) en el sentido de admitir la devolución de cuotas de IVA solicitada por una empresa no establecida en la Unión, a pesar de haber recaído ya una resolución de la autoridad fiscal nacional denegatoria de dicha devolución por no haber respondido la empresa a un requerimiento de información sobre el NIF, teniendo en cuenta que la Administración disponía en ese momento de dicha información suministrada por la recurrente al atender otros requerimientos
2) Para el caso de que se respondiera afirmativamente a dicha cuestión: ¿Puede entenderse que la aplicación retroactiva de la jurisprudencia Senatex (asunto C-518/14) (2), exige anular un acto administrativo denegatorio de la devolución de las cuotas de IVA referidas, teniendo en cuenta que dicho acto se limitó a confirmar una...
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