Preliminary questions for the ECJ on 15 August 2018 in case C-446/18 (AGROBET CZ) regarding
Unofficial translation
Facts (simplified):
AGROBET CZ filed VAT returns in which it indicated a VAT surplus.
The tax authorities initiated VAT checks in connection with these VAT returns in order to establish whether a rightful claim for VAT refund was made, relating to the commodity trade in rapeseed oil.
Agrobet objected to the tax inspections, claiming tat the tax authorities questioned only a smaller proportion of the excess VAT claim and that it was disproportionately onerous for Agrobet. In short: Agrobet beliefs that the tax authorities made a decision on the basis of only a small sample, and not on the basis of the full bookkeeping.
The tax authorities argued that they based their decision not only the purchases but also the sales of raw rapeseed oil and that on their general concerns about the trade transactions and procedures of Agrobet.
Questions:
Does Union law, in particular the principle of neutrality of VAT, oppose a measure taken by a Member State according to which an assessment can only be imposed and a part of the VAT deduction that is claimed is only paid after a procedure relating to the total of the taxable transactions in a given tax period has been closed?
Source: MinBuZa (Dutch)
