Asunto C-563/11: Petición de decisión prejudicial planteada por el Augstākās tiesas Senāts (República de Letonia) el 9 de noviembre de 2011 — SIA «Forvards V»/Valsts ieņēmumu dienests
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ES Diario Oficial de la Unión Europea C 13/9
¿Están incluidas las abrazaderas onduladas, con extremos redondeados conectados mediante una clavija, en la subpartida 7317 00 90 de la Nomenclatura Combinada del anexo I del Reglamento (CEE) n o 2658/87 del Consejo, de 23 de julio de 1987, relativo a la Nomenclatura Arancelaria y Estadística y al Arancel Aduanero Común?
) DO L 256, p. 1. ) DO L 211, p. 1.
Petición de decisión prejudicial planteada por el Augstākās āts (República de Letonia) el 9 de noviembre de
2011 - SIA «Forvards V»/Valsts ieņēmumu dienests
(Asunto C-563/11)
(2012/C 13/17)
Lengua de procedimiento: letón
Órgano jurisdiccional remitente
ās tiesas Senāts
Partes en el procedimiento principal
SIA «Forvards V»
Valsts ieņēmumu dienests
Cuestiones prejudiciales
1) ¿Ha de interpretarse el artículo 17, apartado 2, letra a), de la Sexta Directiva ( 1
) en el sentido de que el derecho a la deducción del impuesto sobre el valor añadido que se abona en caso de adquisición de bienes podrá denegarse a un sujeto pasivo que cumple todos los requisitos esenciales para la deducción del impuesto sobre el valor añadido, sin que se haya demostrado un comportamiento abusivo por su parte, cuando la contraparte de las operaciones no pudo llevar a cabo la entrega de los bienes por motivos fácticos o jurídicos (la contraparte de la operación es ficticia o el responsable de ésta niega la existencia de una...
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