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Document 62017CN0672
Case C-672/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 28 November 2017 — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira
Case C-672/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 28 November 2017 — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira
Case C-672/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 28 November 2017 — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira
OJ C 52, 12.2.2018, p. 22–23
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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12.2.2018 |
EN |
Official Journal of the European Union |
C 52/22 |
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 28 November 2017 — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira
(Case C-672/17)
(2018/C 052/32)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: Tratave — Tratamento de Águas Residuais do Ave SA
Defendant: Autoridade Tributária e Aduaneira
Questions referred
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1. |
Do the principle of neutrality and Article 90 of Council Directive 2006/112/EC (1) of 28 November 2006 preclude national legislation such as Article 78(11) of the Código do Imposto sobre o Valor Acrescentado (Value Added Tax Code), which is interpreted to the effect that the tax may not be adjusted, in the event of non-payment, before the purchaser of the goods or service, being a taxable person, has been notified of the cancellation of the tax for the purposes of rectifying the deduction initially made? |
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2. |
If so, do the principle of neutrality and Article 90 of Directive 2006/112/EC preclude national legislation such as Article 78(11) of the Código do Imposto sobre o Valor Acrescentado, which is interpreted to the effect that the tax may not be adjusted, in the event of non-payment, where the purchaser of the goods or service, being a taxable person, was not notified of the cancellation of the tax within the time-limit for deducting the tax laid down in Article 98(2) of the Value Added Tax Code? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).