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Document 62022CN0505
Case C-505/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 25 July 2022 — Deco Proteste — Editores, Lda. v Autoridade Tributária e Aduaneira (Tax and Customs Administration)
Case C-505/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 25 July 2022 — Deco Proteste — Editores, Lda. v Autoridade Tributária e Aduaneira (Tax and Customs Administration)
Case C-505/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 25 July 2022 — Deco Proteste — Editores, Lda. v Autoridade Tributária e Aduaneira (Tax and Customs Administration)
OJ C 424, 7.11.2022, p. 25–26
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
7.11.2022 |
EN |
Official Journal of the European Union |
C 424/25 |
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 25 July 2022 — Deco Proteste — Editores, Lda. v Autoridade Tributária e Aduaneira (Tax and Customs Administration)
(Case C-505/22)
(2022/C 424/32)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: Deco Proteste — Editores, Lda.
Defendant: Autoridade Tributária e Aduaneira (Tax and Customs Administration)
Questions referred
1. |
Where new subscribers are given a gift (a ‘gadget’) when they subscribe to periodicals, must the making of that gift be considered, for the purposes of Article 16 of the VAT Directive, (1) to be:
|
2. |
If the answer to the first question is that the making of the gift is a supply of goods made free of charge, is the setting of an annual ceiling on the overall value of gifts of 0.5 % of the turnover of the taxable person in the preceding year (in addition to the limit on the unitary value) compatible with the concept of ‘the application of goods … as gifts of small value’ referred to in the second paragraph of Article 16 of the VAT Directive? |
3. |
If the preceding question is answered in the affirmative, must that proportion of 0.5 % of the turnover of the taxable person in the preceding year be considered to be so low that it renders the second paragraph of Article 16 of the VAT Directive ineffective? |
4. |
Having regard also to the purposes for which it was established, does that ceiling of 0.5 % of the turnover of the taxable person in the preceding year infringe the principles of neutrality, of equal treatment or non-discrimination and of proportionality? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).