ECJ case C-520/19 (Armostav Mistek) – Judgment (Order) – Ruling request inadmissible

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

 

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