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Document 62019CJ0042
Case C-42/19
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
CASE BROUGHT
- Title
- Case C-42/19: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 24 January 2019 — SONAECOM, SGPS S.A. v Autoridade Tributária e Aduaneira
15/04/2019
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 14 May 2020. Sonaecom SGPS SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investments not made. Case C-42/19.
- ECLI identifier
- ECLI:EU:C:2020:378
- Advocate General
- Kokott
14/05/2020
DECISION
- Title
- Judgment of the Court (First Chamber) of 12 November 2020. Sonaecom SGPS SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Supremo Tribunal Administrativo. Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investments not made. Case C-42/19.
- ECLI identifier
- ECLI:EU:C:2020:913
- Judge-Rapporteur
- Jääskinen
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
12/11/2020