Source Curia (French)
Topic: chain transactions; VAT fraud; right to deduct; joint and several liability
Decision
The request for a preliminary ruling from the Krajský Soud v Ostravě (Ostrava Regional Court, Czech Republic), by decision of 18 June 2019, is manifestly inadmissible.
Preliminary ruling
the preliminary ruling request by the Krajský soud v Ostravě was held inadmissible because:
- ECJ found the description of the factual background insufficient;
- the referring court did not provide justifications about the relevance of the legal provisions included in the preliminary ruling request according to the rules of procedure of the ECJ
Latest Posts in "European Union"
- VIDA Measures applicable from 1 January 2027
- Agenda of the ECJ/General Court VAT cases – 7 Judgments and 2 Hearings till March 25, 2026
- Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities
- VAT IOSS Scheme: Intermediary Registration Available from April 2026 for Non-EU Businesses
- Customs and VAT Fraud Cost EU €45 Billion in 2025, Officials Warn
