# C_2012098EN.01001202.xml

| 31.3.2012 | EN | Official Journal of the European Union | C 98/12 |
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31.3.2012

EN

Official Journal of the European Union

C 98/12

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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

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Parties to the main proceedings

Applicant: TVI Televisão Independente SA

Applicant:

Defendant: Fazenda Pública

Defendant:

Questions referred

Questions referred

| 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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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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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?

| 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? |
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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?

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(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.

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(2)  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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