Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62018CN0697

    Case C-697/18: Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 7 November 2018 — Televisión Autonómica de Castilla La Mancha v Agencia Estatal de la Administración Tributaria (AEAT)

    OJ C 72, 25.2.2019, 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)

    25.2.2019   

    EN

    Official Journal of the European Union

    C 72/6

    Request for a preliminary ruling from the Tribunal Económico Administrativo Central de Madrid (Spain) lodged on 7 November 2018 — Televisión Autonómica de Castilla La Mancha v Agencia Estatal de la Administración Tributaria (AEAT)

    (Case C-697/18)

    (2019/C 72/07)

    Language of the case: Spanish

    Referring court

    Tribunal Económico Administrativo Central de Madrid

    Parties to the main proceedings

    Applicant: Televisión Autonómica de Castilla La Mancha

    Defendant: Agencia Estatal de la Administración Tributaria (AEAT)

    Questions referred

    1.

    Is it possible to treat entities like those described, together with the bodies governed by public law which create them, as single taxable persons for VAT purposes, as defined by Article 11 of Directive 2006/112/EC? (1)

    2.

    If the answer to the previous question is affirmative, is it necessary to consider that the funding received by such entities from the bodies governed by public law which create them cannot under any circumstances be classified as consideration for the provision of services subject to VAT?

    3.

    As regards the deduction of input VAT payments by those entities, must it be the single taxable person which, as such, calculates the deductible amount by applying Article 168 of Directive 2006/112/EC on the basis of the activities which it carries out?

    4.

    In particular, and as far as public service television activities are concerned, assuming that those entities are capable of having a dual nature and also assuming that, together with the bodies governed by public law which are their majority shareholders, they are treated as single taxable persons, must only the portion of input VAT which can be considered to relate to their economic activity be treated as deductible?

    (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

    Top