Court of Justice of the European Union · Judgment

C-273/18SIA „Kuršu zeme' v Valsts ieņēmumu dienests

Decided: 2019-07-10
ECLI: ECLI:EU:C:2019:588
CELEX: 62018CJ0273
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Right to deduct input VAT — Article 168 — Goods supply chain — Refusal of the right to deduct on account of that chain’s existence — Obligation on the competent tax authority to establish the existence of an abusive practice.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

Verifiable trust signals

Six fixed blocks, one source per line
No sentence written by a language model
Engine version and read date on every answer
No customer data, no documents, no advice
Model card and audit published under the EU AI Act

Model card Audit