Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
SGI and Valériane SNC v Ministre de l'Action et des Comptes publics (C-459/17, C-460/17)
Consideration of the question referred
Substance
36

SGI and Valériane SNC v Ministre de l'Action et des Comptes publics (C-459/17, C-460/17)

Judgment of 27 Jun 2018law://eu/cjeu/2017/c-459-17/para_36@2026-11-11

36Conversely, when there is no actual delivery of the goods or performance of the services, no right to deduct may arise.

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

Key facts

Court: Court of Justice · Sixth Chamber
Cases: C-459/17, C-460/17 · ECLI:EU:C:2018:501
Decided: 27 Jun 2018
Procedure: Preliminary reference · referred by the Conseil d’État (Council of State, France)
Applicants: SGI; Valériane SNC
Defendant: Ministre de l’Action et des Comptes publics
Rapporteur: C.G. Fernlund
Advocate General: P. Mengozzi
Bench: 3 judges
C.G. Fernlund, J.-C. Bonichot, E. Regan
Language: French
Official: CURIA · EUR-Lex 62017CJ0459

Topics

Value added tax

History · 1 version

27 Jun 2018Reading

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 4: Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22); EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-712/17)2 provisions; C and A v Staatssecretaris van Veiligheid en Justitie (C-257/17); this act
Cites 8: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Dixons Retail plc v Commissioners for Her Majesty’s Revenue and Customs (C-494/12); LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-643/11); Renate Enkler v Finanzamt Homburg (C-230/94); Marc Jacob and Ministre des Finances et des Comptes publics v Ministre des Finances et des Comptes publics and Marc Lassus (C-327/16, C-421/16); Menidzherski biznes reshenia OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto V. Tarnovo (C-572/11); 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; Stroy trans EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-642/11)