Asunto C-8/17: Petición de decisión prejudicial planteada por el Supremo Tribunal de Justiça (Portugal) el 9 de enero de 2017 — Biosafe — Indústria de Reciclagens SA/Flexipiso — Pavimentos SA
Section | información judicial |
27.3.2017 ES Diario Oficial de la Unión Europea C 95/5
Lengua de procedimiento: portugués
Supremo Tribunal de Justiça
Recurrente: Biosafe — Indústria de Reciclagens SA
Recurrida: Flexipiso — Pavimentos SA
1) Dilucidar si la Directiva 2006/11/CE, (1) y en particular sus artículos 63, 167, 168, 178, 179, 180, 182 y 219, así como el principio de neutralidad, se oponen a una normativa de la que resulte que, en una situación en la que el cedente de los bienes, sujeto pasivo del IVA, fue sometido a una inspección tributaria de la cual resultó que el tipo de IVA que aplicó en su momento era inferior al que debía aplicar, pagó al Estado el gravamen adicional y pretende obtener el correspondiente pago del adquirente, también sujeto pasivo del IVA, el plazo para que éste pueda proceder a la deducción de dicho gravamen adicional se computa a partir de la expedición de las facturas iniciales y no de la emisión o de la recepción de los documentos rectificativos.
2) En caso de respuesta negativa a la cuestión prejudicial anterior, se suscita entonces la duda de si esa misma Directiva y, en particular, los mismos artículos y el principio de neutralidad son contrarios a una normativa de la que resulte que...
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