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Document 62022CJ0505
Judgment of the Court (Seventh Chamber) of 5 October 2023.
Deco Proteste - Editores Lda v Autoridade Tributária e Aduaneira.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.
Case C-505/22.
Judgment of the Court (Seventh Chamber) of 5 October 2023.
Deco Proteste - Editores Lda v Autoridade Tributária e Aduaneira.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.
Case C-505/22.
Court reports – general
ECLI identifier: ECLI:EU:C:2023:731
Case C‑505/22
Deco Proteste – Editores Lda
v
Autoridade Tributária e Aduaneira
(Request for a preliminary ruling
from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD))
Judgment of the Court (Seventh Chamber) of 5 October 2023
(Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of goods for consideration – Concept – Provision of a subscription gift in return for taking out a subscription to periodicals – Included
(Council Directive 2006/112, Arts 2(1)(a) and 16, first para.)
(see paragraph 30, operative part)