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Document 62010CN0106

Case C-106/10: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 25 February 2010 — Lidl & Companhia v Fazenda Pública

SL C 113, 1.5.2010, p. 32–32 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

1.5.2010   

EN

Official Journal of the European Union

C 113/32

Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 25 February 2010 — Lidl & Companhia v Fazenda Pública

(Case C-106/10)

2010/C 113/49

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicants: Lidl & Companhia

Defendant: Fazenda Pública

Intervening Party: Ministério Público

Questions referred

Is point (a) of the first paragraph of Article 78, read in conjunction with point (c) of the first paragraph of Article 79, of Directive 2006/112/EC (1) of 28 November 2006 to be interpreted as prohibiting, in the case of intra-Community purchases, the inclusion in the taxable amount for VAT of the vehicle tax introduced by Law No 22-A/2007 of 29 June 2007?

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

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