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Document 62014CA0516
Case C-516/14: Judgment of the Court (Fourth Chamber) of 15 September 2016 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Barlis 06 — Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 178(a) — Right of deduction — Conditions of exercise — Article 226(6) and (7) — Details required in invoices — Extent and nature of the services rendered — Date on which the supply of services is made)
Case C-516/14: Judgment of the Court (Fourth Chamber) of 15 September 2016 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Barlis 06 — Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 178(a) — Right of deduction — Conditions of exercise — Article 226(6) and (7) — Details required in invoices — Extent and nature of the services rendered — Date on which the supply of services is made)
Case C-516/14: Judgment of the Court (Fourth Chamber) of 15 September 2016 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Barlis 06 — Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 178(a) — Right of deduction — Conditions of exercise — Article 226(6) and (7) — Details required in invoices — Extent and nature of the services rendered — Date on which the supply of services is made)
OJ C 419, 14.11.2016, p. 6–6
(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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14.11.2016 |
EN |
Official Journal of the European Union |
C 419/6 |
Judgment of the Court (Fourth Chamber) of 15 September 2016 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Barlis 06 — Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira
(Case C-516/14) (1)
((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 178(a) - Right of deduction - Conditions of exercise - Article 226(6) and (7) - Details required in invoices - Extent and nature of the services rendered - Date on which the supply of services is made))
(2016/C 419/06)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: Barlis 06 — Investimentos Imobiliários e Turísticos SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 226 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that invoices mentioning only ‘legal services rendered from [a date] until the present date’, such as those at issue in the main proceedings, do not a priori comply with the requirements of point 6 of that article and that invoices mentioning only ‘legal services rendered until the present date’ do not a priori comply either with the requirements of point 6 or with those of point 7 of that article, which is, however, for the referring tribunal to ascertain.
Article 178(a) of Directive 2006/112 must be interpreted as precluding the national tax authorities from refusing the right to deduct value added tax solely because the taxable person holds an invoice which does not satisfy the conditions required by Article 226(6) and (7) of that directive, even though those authorities have available all the necessary information for ascertaining whether the substantive conditions for the exercise of that right are satisfied.