Asunto C-628/16: Petición de decisión prejudicial planteada por el Bundesfinanzgericht (Austria) el 5 de diciembre de 2016 — Kreuzmayr GmbH
Section | información judicial |
27.3.2017 ES Diario Oficial de la Unión Europea C 95/4
Lengua de procedimiento: alemán
Bundesfinanzgericht
Demandante: Kreuzmayr GmbH
Primera cuestión
En casos como el del procedimiento principal, en que un sujeto pasivo X1 dispone de mercancías almacenadas en el Estado miembro A y se las vende a un sujeto pasivo X2, y X2 ha informado a X1 de su intención de transportar las mercancías al Estado miembro B y se ha presentado ante X1 con su número de identificación a efectos del IVA atribuido por el Estado miembro B,
y X2 ha revendido dichas mercancías a un sujeto pasivo X3 y ha acordado con él que éste ordene o efectúe el transporte de las mercancías desde el Estado miembro A hasta el Estado miembro B, y X3 así lo ha hecho, pudiendo ya disponer en el Estado miembro A de las mercancías en calidad de propietario,
pero X2 no ha informado a X1 de que ya había revendido las mercancías antes de que éstas salieran del Estado miembro A,
y X1 tampoco podía saber que no era X2 quien ordenaría o efectuaría el transporte de las mercancías desde el Estado miembro A hasta el Estado miembro B,
¿debe interpretarse el Derecho de la Unión en el sentido de que el lugar de la entrega de X1 a X2 se determina con arreglo al artículo 32, apartado 1, de la Directiva 2006/112/CE, (1) de manera que dicha entrega es la entrega intracomunitaria (denominada «con transporte»)
Segunda cuestión
En caso de respuesta negativa a la primera cuestión, ¿debe interpretarse el Derecho de la Unión en el sentido de que, sin embargo, X3 puede deducir como impuesto soportado el IVA del...
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