(Reference for a preliminary ruling– Taxation– Value added tax (VAT)– Directive 2006/112

65Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the referring court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.

On those grounds, the Court (Fifth Chamber) hereby rules:

Article167 of Council Directive 2006/112/EC of 28November 2006 on the common system of valued added tax, as amended by Council Directive 2010/45/EU of 13July 2010, must be interpreted as precluding national legislation which provides that the right of input tax deduction arises at the time the transaction takes place if, pursuant to a national derogation under point (b) of the first paragraph of Article66 of Directive 2006/112, such as amended by Directive 2010/45, the tax becomes chargeable to the supplier of goods or services only when the remuneration is received and has not yet been paid.

[Signatures]

*Language of the case: German.