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Baza informacij za delovanje Partnerjev Mreže Modro Poslovanje

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CELEX:62020CO0248_SUM: Order of the Court (Eighth Chamber) of 18 May 2021.#Skatteverket v Skellefteå Industrihus AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of the input tax paid during the stage of construction of a building – Optional tax liability scheme – Abandonment of the initially planned activity – Adjustment of the deduction of the input tax paid – Reply to the question referred for a preliminary ruling which may be clearly deduced from existing case-law.#Case C-248/20.

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