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European Union
Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság (C-404/16)
Judgment
Consideration of the questions referred
The first question
27

Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság (C-404/16)

Judgment of 12 Oct 2017law://eu/cjeu/2016/c-404-16/para_27@2026-11-10

27However, Article 90(2) permits Member States to derogate from the abovementioned rule in the case of total or partial non-payment of the transaction price (judgment of 15 May 2014, Almos Agrárkülkereskedelmi, C‑337/13, EU:C:2014:328, paragraph 23).

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

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-404/16 · ECLI:EU:C:2017:759
Decided: 12 Oct 2017
Procedure: Preliminary reference · referred by the Szegedi Közigazgatási és Munkaügyi Bíróság (Administrative and Labour Court, Szeged, Hungary)
Applicant: Lombard Ingatlan Lízing Zrt.
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
Rapporteur: J.-C. Bonichot
Advocate General: M. Szpunar
Bench: 3 judges
J.-C. Bonichot, A. Arabadjiev, E. Regan
Language: Hungarian
Official: CURIA · EUR-Lex 62016CJ0404

Topics

Value added tax

History · 1 version

12 Oct 2017Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 4: 'UniCredit Leasing' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP) (C-242/18); Finanzamt B v X-Beteiligungsgesellschaft mbH (C-324/20); Tratave – Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira (C-672/17)2 provisions; T-2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (sedaj v stečaju) v Republika Slovenija (C-396/16)
Cites 4: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; ERGO Poist’ovňa, a.s. v Alžbeta Barlíková (C-48/16); Almos Agrárkülkereskedelmi Kft v Nemzeti Adó- és Vámhivatal Közép-magyarországi Regionális Adó Főigazgatósága (C-337/13)2 provisions; Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise (C-330/95)