Asunto C-624/15: Sentencia del Tribunal de Justicia (Sala Novena) de 18 de mayo de 2017 (petición de decisión prejudicial planteada por el Vilniaus apygardos administracinis teismas, Lituania) — UAB «Litdana»/Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 314 — Régimen del margen de beneficio — Requisitos para su aplicación — Denegación por las autoridades tributarias nacionales a un sujeto pasivo del derecho a aplicar el régimen del margen de beneficio — Menciones en las facturas relativas tanto a la aplicación por el proveedor del régimen del margen de beneficio como a la exención del IVA — No aplicación por el proveedor del régimen del margen de beneficio a la entrega — Indicios que permiten sospechar la existencia de irregularidades o de fraude en la entrega]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
24.7.2017 ES Diario Oficial de la Unión Europea C 239/7
Lengua de procedimiento: lituano
Vilniaus apygardos administracinis teismas
Demandante: UAB «Litdana»
Demandada: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
con intervención de: Klaipėdos apskrities valstybinė mokesčių inspekcija
El artículo 314 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 2010/45/UE del Consejo, de 13 de julio de 2010, debe interpretarse en el sentido de que se opone a que las autoridades competentes de un Estado miembro denieguen a un sujeto pasivo, que ha recibido una factura en la que figuran unas menciones relativas tanto al régimen del margen de beneficio como a la exención del impuesto sobre el valor añadido (IVA), el derecho a aplicar el régimen del margen de beneficio, aun cuando de una inspección posterior llevada a cabo por dichas autoridades resulte que el sujeto pasivo revendedor que suministró los bienes de ocasión no había aplicado efectivamente dicho régimen a la entrega de esos...
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