RAIFFEISEN LEASING, trgovina in leasing d. o. o. v Republika Slovenija.

• Jurisdiction: European Union
• ECLI: ECLI:EU:C:2022:739
• Date: 29 September 2022
• Docket Number: C-235/21
• Celex Number: 62021CJ0235
• Court: Court of Justice (European Union)
• Procedure Type: Reference for a preliminary ruling

Provisional text

JUDGMENT OF THE COURT (Seventh Chamber)

29 September 2022 (*)

(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Sale-and-lease back agreement – Persons liable for payment of VAT – Possibility of treating a written contractual agreement as an invoice)

In Case C‑235/21,

REQUEST for a preliminary ruling under Article 267 TFEU from the Vrhovno sodišče (Supreme Court, Slovenia), made by decision of 17 March 2021, received at the Court on 12 April 2021, in the proceedings

Raiffeisen Leasing, trgovina in leasing d.o.o.

v

Republika Slovenija,

THE COURT (Seventh Chamber),

composed of J. Passer, President of the Chamber, F. Biltgen and M.L. Arastey Sahún (Rapporteur), Judges,

Advocate General: A. Rantos,

Registrar: A. Calot Escobar,

having regard to the written procedure,

after considering the observations submitted on behalf of:

– Raiffeisen Leasing, trgovina in leasing d.o.o., by A. Cankar, ovetnik,

– the Republika Slovenija, by A. Vran, acting as Agent,

– the European Commission, by A. Armenia, U. Babovič and A. Kraner, acting as Agents,

after hearing the Opinion of the Advocate General at the sitting on 12 May 2022,

gives the following

Judgment

1 This request for a preliminary ruling concerns the interpretation of Article 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

2 This request has been made in the context of proceedings between Raiffeisen Leasing, trgovina in leasing d.o.o. (‘Raiffeisen Leasing’), and the Republika Slovenija (Republic of Slovenia), represented by the Ministrstvo za finance (Ministry of Finance, Slovenia), concerning the imposition of value added tax (VAT).

Legal context

European Union law

3 Title IV of Directive 2006/112, entitled ‘Taxable transactions’, includes Chapter 1, entitled ‘Supply of goods’.

4 Article 14 of that directive, which appears in Chapter 1, provides:

‘1. “Supply of goods” shall mean the transfer of the right to dispose of tangible property as owner.

2. In addition to the transaction referred to in paragraph 1, each of the following shall be regarded as a supply of goods:

…

(b) the actual handing over of goods pursuant to a contract for the hire of goods for a certain period, or for the sale of goods on deferred terms, which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment;

…’

5 Title XI, entitled ‘Obligations of taxable persons and certain non-taxable persons’, includes a Chapter 1, entitled ‘Obligation to pay’, Section 1 of which is entitled ‘Persons liable for payment of VAT to the tax authorities’.

6 Article 203 of that directive, which appears in Section 1, provides:

‘VAT shall be payable by any person who enters the VAT on an invoice.’

7 Chapter 3, entitled ‘Invoicing’, which forms part of Title XI of Directive 2006/112, includes Section 2, entitled ‘Concept of invoice’, comprising Articles 218 and 219; Section 3, entitled ‘Issue of invoices’, comprising Articles 220 to 225, and Section 4, entitled ‘Content of invoices’, comprising Articles 226 to 231.

8 Article 218 of that directive provides:

‘For the purposes of this Directive, Member States shall accept documents or messages on paper or in electronic form as invoices if they meet the conditions laid down in this Chapter.’

9 Article 219 of the directive reads as follows:

‘Any document or message that amends and refers specifically and unambiguously to the initial invoice shall be treated as an invoice.’

10 Article 220 of that directive provides:

‘Every taxable person shall ensure that, in respect of the following, an invoice is issued, either by himself or by his customer or, in his name and on his behalf, by a third party:

(1) supplies of goods or services which he has made to another taxable person or to a non-taxable legal person;

…’

11 Article 226 of Directive 2006/112 is worded as follows:

‘Without prejudice to the particular provisions laid down in this Directive, only the following details are required for VAT purposes on invoices issued pursuant to Articles 220 and 221:

…

(9) the VAT rate applied;

(10) the VAT amount payable, except where a special arrangement is applied under which, in accordance with this Directive, such a detail is excluded;

…’

12 Article 227 of that directive provides:

‘Member States may require taxable persons established in their territory and supplying goods or services there to indicate the VAT identification number, referred to in Article 214, of the customer in cases other than those referred to in point (4) of Article 226.’

13 Article 229 of the directive reads as follows:

‘Member States shall not require invoices to be signed.’

Slovenian law

14 According to Article 67 of the zakon o davku na dodano vrednost – ZDDV-1 (Law on value added tax) (Uradni list RS, No 117/06 of 16 November 2006), in the version applicable to the dispute in the main proceedings:

‘In order to exercise the right to deduct VAT, a taxable person must meet the following conditions:

(a) for the purposes of deductions pursuant to Article 63(1)(a), of this Law in respect of the supply of goods or services, the taxable person must hold an invoice drawn up in accordance with Articles 80(a) to 84(a) of this Law;

…’

15 Article 76 of that law provides:

‘1. VAT must be paid by:

…

(9) any...