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Document 62012CN0017
Case C-17/12: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 January 2012 — TVI Televisão Independente SA v Fazenda Pública
Case C-17/12: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 January 2012 — TVI Televisão Independente SA v Fazenda Pública
Case C-17/12: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 January 2012 — TVI Televisão Independente SA v Fazenda Pública
IO C 98, 31.3.2012, p. 12–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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31.3.2012 |
EN |
Official Journal of the European Union |
C 98/12 |
Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 January 2012 — TVI Televisão Independente SA v Fazenda Pública
(Case C-17/12)
2012/C 98/18
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: TVI Televisão Independente SA
Defendant: Fazenda Pública
Questions referred
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1. |
Does the screening tax charged by the appellant to the advertisers in its capacity as tax substitute, in accordance with Article 50(1) of Decree-Law 227/2006, come within the concept of VAT taxable amount, within the meaning of Article 11(A)(1)(a) of Directive 77/388/EEC (1) (now Article 79(c) of Council Directive 2006/112/EEC (2) of 28 November 2006) as it constitutes ‘the consideration which has been or is to be obtained by the supplier for such supplies’? |
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2. |
Does the advertising tax charged by the appellant to the advertisers, in its capacity as tax substitute, and which is recorded in its accounts in a third party account, constitute an amount ‘received by a taxable person from his purchaser or customer as repayment for expenses paid out in the name and for the account of the latter and which [is] entered in his books in a suspense account’ within the meaning of Article 11(A)(3)(c) of Directive 77/388/EEC (now Article 79(c) of Council Directive 2006/112/EEC of 28 November 2006? |
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3. |
Consequently, should these amounts charged by the appellant in respect of screening tax be included in the taxable base for the purposes of VAT? |
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment — OJ 1977 L 145, p. 1.
(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — OJ 2006 L 347, p. 1.