C-393/15Dyrektor Izby Skarbowej w Krakowie v ESET spol. s r.o. sp. z o.o. Oddział w Polsce

Domstolens egne nøkkelord

Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Common system of value added tax — Directive 2006/112/EC — Article 168 — Article 169(a) — Company established in a Member State in which it carries out taxable transactions — Branch registered in another Member State for the payment of value added tax — Occasional taxable transactions made in that State — Main activity consisting in the performance of internal transactions for the benefit of that company — Input tax paid by that branch — Deducted in the Member State of registration.

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