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Document 62023CN0083
Case C-83/23, H GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 February 2023 — H GmbH v Tax office of M
Case C-83/23, H GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 February 2023 — H GmbH v Tax office of M
Case C-83/23, H GmbH: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 February 2023 — H GmbH v Tax office of M
OJ C 205, 12.6.2023, p. 25–26
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
12.6.2023 |
EN |
Official Journal of the European Union |
C 205/25 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 15 February 2023 — H GmbH v Tax office of M
(Case C-83/23, H GmbH)
(2023/C 205/28)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: H GmbH
Defendant: Tax office of M
Questions referred
Questions referred for a preliminary ruling on the interpretation of Directive 2006/112/EC: (1)
1. |
Does the recipient of a service, who is domiciled in the national territory, have a so-called direct claim against the national tax administration by virtue of the judgment of the Court of 15 March 2007, Reemtsma Cigarettenfabriken — C-35/05 (EU:C:2007:167) if:
|
2. |
Does the answer to that question depend on whether the national tax administration has refunded the tax paid to the provider merely by virtue of the corrected invoice, even though the provider did not repay anything to the service recipient following the opening of insolvency proceedings? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
(2) 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 (OJ 2008 L 44, p. 23).