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European Union
Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky (C-533/16)
Consideration of the questions referred
The first four questions
40

Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky (C-533/16)

Judgment of 21 Mar 2018law://eu/cjeu/2016/c-533-16/para_40@2026-11-10

40The right to deduct VAT is, however, subject to compliance with both substantive and formal requirements or conditions (judgment of 19 October 2017, Paper Consult, C‑101/16, EU:C:2017:775, paragraph 38).

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

Key facts

Court: Court of Justice · Second Chamber
Case: C-533/16 · ECLI:EU:C:2018:204
Decided: 21 Mar 2018
Procedure: Preliminary reference · referred by the Najvyšší súd Slovenskej republiky (Supreme Court of the Slovak Republic)
Applicant: Volkswagen AG
Defendant: Finančné riaditeľstvo Slovenskej republiky
Rapporteur: E. Jarašiūnas
Advocate General: M. Campos Sánchez-Bordona
Bench: 5 judges
M. Ilešič, A. Rosas, C. Toader, A. Prechal, E. Jarašiūnas
Language: Slovak
Official: CURIA · EUR-Lex 62016CJ0533

Topics

Charter of Fundamental Rights Value added tax

History · 1 version

21 Mar 2018Reading

Connections

Cited by 16: Wilo Salmson France SAS v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Fiscală pentru Contribuabili Nerezidenţi (C-80/20)2 provisions; Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-521/24); I. S.A. v Dyrektor Krajowej Informacji Skarbowej (T-689/24); Modexel – Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira (C-680/23); Direcţia Generală Regională a Finanţelor Publice Bucureşti - Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1 (C-146/21); CHEP Equipment Pooling NV v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-396/20); E v Finanzamt N and Z vFinanzamt G (C-45/20)2 provisions; CB v Tribunal Económico Administrativo Regional de Galicia (C-521/19); CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH (C-844/19); European Commission v Federal Republic of Germany (C-371/19); CHEP Equipment Pooling NV v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Serviciul Soluţionare Contestaţii and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Fiscală pentru Contribuabili Nerezidenţi (C-242/19); Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-189/18); Sea Chefs Cruise Services GmbH v Ministre de l'Action et des Comptes publics (C-133/18); Szef Krajowej Administracji Skarbowej v Gmina Ryjewo (C-140/17)2 provisions; "Varna Holideis" EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-364/17); Biosafe - Indústria de Reciclagens SA v Flexipiso - Pavimentos SA (C-8/17)2 provisions
Cites 9: Charter of Fundamental Rights of the European Union (consolidated 2016); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Criminal proceedings against Giuseppe Astone (C-332/15); SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud (C-101/16)2 provisions; Daimler AG and Widex A/S v Skatteverket (C-318/11, C-319/11); SMS group GmbH v Direcţia Generală Regională a Finanţelor Publice Bucureşti (C-441/16); Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky (C-533/16); Senatex GmbH v Finanzamt Hannover-Nord (C-518/14); Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State