7.8.2017 |
EN |
Official Journal of the European Union |
C 256/13 |
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 22 May 2017 — MEO — Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira
(Case C-295/17)
(2017/C 256/10)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário
Parties to the main proceedings
Applicant: MEO — Serviços de Comunicações e Multimédia SA
Defendant: Autoridade Tributária e Aduaneira
Questions referred
1. |
Must Articles 2(1)(c), 64(1), 66(a) and 73 of Directive 2006/112/EC (1) be interpreted as meaning that a telecommunications operator (television, internet, mobile network and fixed network) is liable for value added tax as a result of charging its customers –– in a case of termination, for reasons attributable to the customer, of a contract containing an obligation to be bound by the contract for a defined term (tie-in period) before the end of that period –– a pre-determined amount, corresponding to the basic monthly amount payable by the customer under the contract, multiplied by the number of monthly payments that are still to be made before the end of the tie-in period, the operator having, at the time when that amount is invoiced and independently of its actual payment, already ceased to provide the services, where:
|
2. |
Is the answer to the first question liable to change in the event that one or more of the situations described in points (a), (b) and (c) of that question does not apply? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).