Case C-42/19

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:: Communication published in the Official Journal

12/11/2020

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

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