This document is an excerpt from the EUR-Lex website
Document 62023CA0089
Case C-89/23, Companhia União de Crédito Popular: Judgment of the Court (Seventh Chamber) of 18 April 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies)
Case C-89/23, Companhia União de Crédito Popular: Judgment of the Court (Seventh Chamber) of 18 April 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies)
Case C-89/23, Companhia União de Crédito Popular: Judgment of the Court (Seventh Chamber) of 18 April 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope – Economic activity – Supply of services – Article 135 – Exemptions for other activities – Granting of credit – Sale by auction of pledged goods – Single supply – Distinct and independent supplies – Ancillary or principal supplies)
OJ C, C/2024/3429, 10.6.2024, ELI: http://data.europa.eu/eli/C/2024/3429/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
Official Journal |
EN C series |
|
C/2024/3429 |
10.6.2024 |
Judgment of the Court (Seventh Chamber) of 18 April 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Companhia União de Crédito Popular SA v Autoridade Tributária e Aduaneira
(Case C-89/23, (1) Companhia União de Crédito Popular)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Scope - Economic activity - Supply of services - Article 135 - Exemptions for other activities - Granting of credit - Sale by auction of pledged goods - Single supply - Distinct and independent supplies - Ancillary or principal supplies)
(C/2024/3429)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: Companhia União de Crédito Popular SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 135(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that supplies relating to the organisation of sales by auction of goods provided as a pledge are not ancillary to the principal supplies relating to the granting of credit secured by a pledge, for the purposes of that provision, so that they do not share the tax treatment of those principal supplies in relation to value added tax.
ELI: http://data.europa.eu/eli/C/2024/3429/oj
ISSN 1977-091X (electronic edition)