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European Union
I/S Fini H v Skatteministeriet (C-32/03)
Judgment
The questions referred for a prelimina…
The first question
33

I/S Fini H v Skatteministeriet (C-32/03)

Judgment of 3 Mar 2005law://eu/cjeu/2003/c-32-03/para_33@2026-11-10

33If the tax authorities were to conclude that the right to deduct has been exercised fraudulently or abusively, they would be entitled to demand, with retrospective effect, repayment of the amounts deducted (see, inter alia, Rompelman, paragraph 24; INZO, paragraph 24; and Gabalfiisa, paragraph 46).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-32/03 · ECLI:EU:C:2005:128
Decided: 3 Mar 2005
Procedure: Preliminary reference · referred by the Højesteret (Denmark)
Applicant: I/S Fini H
Defendant: Skatteministeriet
Rapporteur: U. Lõhmus
Advocate General: F.G. Jacobs
Bench: 5 judges
A. Rosas, A. Borg Barthet, J.-P. Puissochet, J. Malenovský, U. Lõhmus
Language: Danish
Official: CURIA · EUR-Lex 62003CJ0032

Topics

Value added tax

History · 1 version

3 Mar 2005Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 15: Edward Cussens and Others v T. G. Brosman (C-251/16)2 provisions; Modexel – Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (C-680/23); Feudi di San Gregorio Aziende Agricole SpA v Agenzia delle Entrate (C-341/22); Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22); Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira (C-672/16)2 provisions; „Wind Inovation 1“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia (C-552/16)2 provisions; Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën (C-131/13, C-163/13, C-164/13); Finanzamt Saarlouis v Heinz Malburg (C-204/13)2 provisions; Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-285/11)2 provisions; SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Administraţia Finanţelor Publice Bucureşti Sector 1 (C-257/11)2 provisions; Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-80/11, C-142/11)2 provisions; Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu (C-280/10)2 provisions; Jarosław Słaby v Minister Finansów and Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie (C-180/10, C-181/10)2 provisions; Skatteverket v AB SKF (C-29/08); Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern (C-73/06)2 provisions
Cites 10: Abbey National plc v Commissioners of Customs & Excise (C-408/98); D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën (C-268/83); Belgische Staat v Ghent Coal Terminal NV (C-37/95); Intercommunale voor zeewaterontzilting (INZO) v Belgian State (C-110/94); Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT) (C-110/98, C-111/98, C-112/98, C-113/98, C-114/98, C-115/98, C-116/98, C-117/98, C-118/98, C-119/98, C-120/98, C-121/98, C-122/98, C-123/98, C-124/98, C-125/98, C-126/98, C-127/98, C-128/98, C-129/98, C-130/98, C-131/98, C-132/98, C-133/98, C-134/98, C-135/98, C-136/98, C-137/98, C-138/98, C-139/98, C-140/98, C-141/98, C-142/98, C-143/98, C-144/98, C-145/98, C-146/98, C-147/98); Commissioners of Customs and Excise v Midland Bank plc (C-98/98); Dionysios Diamantis v Elliniko Dimosio (Greek State) and Organismos Ikonomikis Anasygkrotisis Epicheiriseon AE (OAE) (C-373/97); Alexandros Kefalas and Others v Elliniko Dimosio (Greek State) and Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE) (C-367/96); Finanzamt Offenbach am Main-Land v Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR (C-137/02); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment