Judgment of the Court (Eighth Chamber) of 10 July 2019.

SIA „Kuršu zeme' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Augstākā tiesa.#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.#Case C-273/18.
Judgment of the Court (Eighth Chamber) of 10 July 2019