Affaire C-581/19

AFFAIRE INTRODUITE

Titre: Case C-581/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 30 July 2019 — FRENETIKEXITO — UNIPESSOAL, LDA v Autoridade Tributária e Aduaneira

11/11/2019

Titre: Opinion of Advocate General Kokott delivered on 22 October 2020. Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria. Case C-581/19.
Identifiant ECLI: ECLI:EU:C:2020:855
Avocat général: Kokott

22/10/2020

Titre: Judgment of the Court (Third Chamber) of 4 March 2021. Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD). Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supplies subject to VAT – Exemptions – Article 132(1)(c) – Provision of medical care in the exercise of the medical and paramedical professions – Nutrition monitoring and advice – Sports, physical well-being and fitness activities – Concepts of a single complex supply, a supply ancillary to the main supply, and independent supplies – Criteria. Case C-581/19.
Identifiant ECLI: ECLI:EU:C:2021:167
Juge_rapporteur: Wahl
Type de procédure: Reference for a preliminary ruling
Documents complémentaires:: Abstract [fr]

Communication publiée au Journal officiel

04/03/2021

23/03/2021