EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 62022CA0505
Case C-505/22, Deco Proteste — Editores: Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — 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, Deco Proteste — Editores: Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — 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, Deco Proteste — Editores: Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — 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)
OJ C, C/2023/733, 20.11.2023, ELI: http://data.europa.eu/eli/C/2023/733/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 Series C |
|
C/2023/733 |
20.11.2023 |
Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — Deco Proteste — Editores Lda v Autoridade Tributária e Aduaneira
(Case C-505/22, (1) Deco Proteste — Editores)
(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)
(C/2023/733)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: Deco Proteste — Editores Lda
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 2(1)(a) and the first paragraph of Article 16 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the provision of a subscription gift in return for taking out a subscription to periodicals constitutes a supply that is ancillary to the principal service of supplying periodicals, which falls within the concept of ‘supply of goods for consideration’, within the meaning of those provisions, and must not be regarded as a disposal of goods free of charge within the meaning of the first paragraph of Article 16.
ELI: http://data.europa.eu/eli/C/2023/733/oj
ISSN 1977-091X (electronic edition)