Asunto C-643/20: Petición de decisión prejudicial planteada por el Veszprémi Törvényszék (Hungría) el 30 de noviembre de 2020 — ENERGOTT Fejlesztő és Vagyonkezelő Kft. / Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Section | Serie C |
22.3.2021 ES Diario Oficial de la Unión Europea C 98/3
1) ¿Deben interpretarse los apartados 1 y 2 del artículo 90 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 lo sucesivo, «Directiva IVA»), (1) habida cuenta en particular de la sentencia [de 23 de noviembre de 2017, Di Maura (C-246/16)], (2) y del auto [de 29 de enero de 2020, Porr Építési Kft. (C-292/19)], (3) y los principios fundamentales de efectividad del Derecho de la Unión y de equivalencia, en el sentido de que los Estados miembros no pueden fijar como momento de inicio del plazo de prescripción, a efectos de la devolución del IVA relativo a créditos que se han convertido en incobrables con carácter definitivo, una fecha anterior a aquella en la que el crédito que fundamenta la solicitud de devolución del IVA adquiere carácter incobrable
2) ¿Deben interpretarse los apartados 1 y 2 del artículo 90 y el artículo 273 de la Directiva IVA, habida cuenta en particular de la sentencia [de 23 de noviembre de 2017, Di Maura (C-246/16)], y del auto [de 29 de enero de 2020, Porr Építési Kft. (C-292/19)], y los principios fundamentales de efectividad del Derecho de la Unión, de equivalencia y de neutralidad del impuesto, en el sentido de que es contraria a los mismos la práctica jurídica de un Estado miembro conforme a la cual, en el marco de la devolución del IVA relativo a créditos que se han convertido en incobrables con carácter definitivo y como condición para que se pueda devolver este impuesto, la autoridad del Estado miembro encargada de aplicar la ley exige al sujeto pasivo, además de hacer valer el crédito al que este impuesto se refiere en un procedimiento de liquidación, llevar a cabo otras actuaciones con el fin de cobrarlo
3) ¿Deben interpretarse los apartados 1 y 2 del artículo 90 y el artículo 273 de la Directiva IVA, habida cuenta en particular de la sentencia [de 23 de noviembre de 2017, Di Maura (C-246/16)], y del auto [de 29 de enero de 2020, Porr Építési Kft...
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