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Document 62010CA0504
Case C-504/10: Judgment of the Court (Seventh Chamber) of 27 October 2011 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia)) — Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky (Taxation — VAT — Right of deduction — Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety — Abusive practice)
Case C-504/10: Judgment of the Court (Seventh Chamber) of 27 October 2011 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia)) — Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky (Taxation — VAT — Right of deduction — Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety — Abusive practice)
Case C-504/10: Judgment of the Court (Seventh Chamber) of 27 October 2011 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia)) — Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky (Taxation — VAT — Right of deduction — Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety — Abusive practice)
OJ C 370, 17.12.2011, p. 15–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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17.12.2011 |
EN |
Official Journal of the European Union |
C 370/15 |
Judgment of the Court (Seventh Chamber) of 27 October 2011 (reference for a preliminary ruling from the Najvyšší súd Slovenskej republiky (Slovakia)) — Tanoarch s.r.o. v Daňové riaditeľstvo Slovenskej republiky
(Case C-504/10) (1)
(Taxation - VAT - Right of deduction - Assignment of a share in the rights relating to an invention, held by a number of undertakings, to an undertaking which has the right to use that invention in its entirety - Abusive practice)
2011/C 370/23
Language of the case: Slovak
Referring court
Najvyšší súd Slovenskej republiky
Parties to the main proceedings
Applicant: Tanoarch s.r.o.
Defendant: Daňové riaditeľstvo Slovenskej republiky
Re:
Reference for a preliminary ruling — Najvyšší súd Slovenskej republiky — Interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), and in particular Article 2(1) thereof — Transfer of some of the rights over an invention, held by various undertakings, to an undertaking already having the right to use the said invention in its entirety — Possible existence of a right to deduct input tax
Operative part of the judgment
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1. |
A taxpayer may, in principle, claim a right of deduction of input VAT paid or payable for the supply of a service, carried out for consideration, where the applicable national law permits the assignment of a share of the co-ownership of an invention which confers rights relating to the invention. |
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2. |
It is for the referring court to establish, taking into account all the factual circumstances characterising the supply of the service in the case in the main proceedings, whether or not there has been an abuse of rights with regard to the right of deduction of input VAT. |