Asunto C-787/18: Petición de decisión prejudicial planteada por el Högsta förvaltningsdomstolen (Suecia) el 17 de diciembre de 2018 — Skatteverket / Sögård Fastigheter AB
Section | información judicial |
25.2.2019 ES Diario Oficial de la Unión Europea C 72/9
Lengua de procedimiento: sueco
Högsta förvaltningsdomstolen
Demandante: Skatteverket
Demandada: Sögård Fastigheter AB
1) Si el vendedor de un inmueble, con arreglo a la normativa nacional establecida sobre la base del artículo 188, apartado 2, de la Directiva del IVA, (1) no ha regularizado la deducción del impuesto soportado debido a que el comprador va a utilizar el inmueble únicamente para operaciones que dan derecho a deducir, ¿existe algún obstáculo para imponer al comprador, en tanto no haya transcurrido el período de regularización, la obligación de regularizar esa deducción en el momento posterior en el que dicho comprador a su vez transmita el inmueble a una persona que no va a utilizarlo para tales operaciones
2) ¿Recibiría una respuesta distinta la...
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