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Document 62011CN0025
Case C-25/11: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 17 January 2011 — Varzim Sol — Turismo, Jogo e Animação, SA v Fazenda Pública
Case C-25/11: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 17 January 2011 — Varzim Sol — Turismo, Jogo e Animação, SA v Fazenda Pública
Case C-25/11: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 17 January 2011 — Varzim Sol — Turismo, Jogo e Animação, SA v Fazenda Pública
OJ C 103, 2.4.2011, p. 14–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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2.4.2011 |
EN |
Official Journal of the European Union |
C 103/14 |
Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 17 January 2011 — Varzim Sol — Turismo, Jogo e Animação, SA v Fazenda Pública
(Case C-25/11)
2011/C 103/25
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: Varzim Sol — Turismo, Jogo e Animação, SA
Defendant: Fazenda Pública
Questions referred
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1. |
Is Article 23 of the CIVA compatible with Article 17(2) and (5) and Article 19 of Sixth Council Directive 77/388/EEC (1) of 17 May 1977? |
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2. |
If so, is the establishment of a specific deductible proportion of the value added tax paid by taxable persons carrying out taxable transactions only, albeit by actual use, based on non-taxable subsidies to that sector (‘inputs’), under Article 23, compatible with Article 17(2) and (5) and Article 19 of that Directive? |
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).