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European Union
Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas (C-532/16)
Consideration of the questions referred
The first and second questions
33

Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v AB SEB bankas (C-532/16)

Judgment of 11 Apr 2018law://eu/cjeu/2016/c-532-16/para_33@2026-11-10

33That wording does not exclude, a priori, any foreseeable situation of undue deductions. The general scope of the adjustment obligation is supported by the express enumeration of the derogations permitted by the VAT Directive in Article 185(2).

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

Key facts

Court: Court of Justice · First Chamber
Case: C-532/16 · ECLI:EU:C:2018:228
Decided: 11 Apr 2018
Procedure: Preliminary reference · referred by the Lietuvos vyriausiasis administracinis teismas (Supreme Administrative Court of Lithuania)
Applicant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Defendant: SEB bankas AB
Rapporteur: J.-C. Bonichot
Advocate General: M. Bobek
Bench: 5 judges
R. Silva de Lapuerta, J.-C. Bonichot, A. Arabadjiev, S. Rodin, E. Regan
Language: Lithuanian
Official: CURIA · EUR-Lex 62016CJ0532

Topics

Value added tax

History · 1 version

11 Apr 2018Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 10: Skatteverket v Sögård Fastigheter AB (C-787/18); CTT - Correios de Portugal v Autoridade Tributária e Aduaneira (C-661/18); 'SEM Remont' EOOD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-624/23); UAB 'Vittamed technologijos' v Valstybinė mokesčių inspekcija (C-293/21)2 provisions; Staatssecretaris van Financiën v X (C-194/21); Stichting Schoonzicht v Staatssecretaris van Financiën (C-791/18)2 provisions; HF v Finanzamt Bad Neuenahr-Ahrweiler (C-374/19); Milan Vinš v Odvolací finanční ředitelství (C-275/18); Mydibel SA v État belge (C-201/18); "Varna Holideis" EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-364/17)
Cites 11: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Christine Nigl and Others v Finanzamt Waldviertel (C-340/15); Androniki Vlachou v Court of Auditors of the European Union (C-162/84); SC Fatorie SRL v Direcţia Generală a Finanţelor Publice Bihor (C-424/12); Uudenkaupungin kaupunki (C-184/04); Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály (C-392/09); Friedrich Kremzow v Republik Österreich (C-299/95); Commission of the European Communities v Italian Republic (C-132/06); Maria Catena Rita Pignataro v Ufficio centrale circoscrizionale presso il Tribunale di Catania and Others (C-535/08); 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