# C_2012049EN.01001601.xml

| 18.2.2012 | EN | Official Journal of the European Union | C 49/16 |
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18.2.2012

EN

Official Journal of the European Union

C 49/16

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Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 1 December 2011 — TVI Televisão Independente, SA v Fazenda Pública

(Case C-618/11)

2012/C 49/26

Language of the case: Portuguese

Referring court

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Parties to the main proceedings

Appellant: TVI Televisão Independente, SA

Appellant:

Respondent: Fazenda Pública

Respondent:

Questions referred

Questions referred

| 1. | Is Article 16(1) of the CIVA [VAT Code], as interpreted in the judgment under appeal (to the effect that the commercial advertising screening tax is inherent in the supply of advertising services, so that it should be included in the taxable amount of the supply of services for the purposes of VAT), compatible with Article 11(A)(1)(a) of Directive 77/388/EC (1) (now Article 73 of Council Directive 2006/112/EC (2) of 28 November 2006) and, in particular, with the concept of ‘consideration which has been or is to be obtained by the supplier ... for such supplies’? |
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1.

Is Article 16(1) of the CIVA [VAT Code], as interpreted in the judgment under appeal (to the effect that the commercial advertising screening tax is inherent in the supply of advertising services, so that it should be included in the taxable amount of the supply of services for the purposes of VAT), compatible with Article 11(A)(1)(a) of Directive 77/388/EC (1) (now Article 73 of Council Directive 2006/112/EC (2) of 28 November 2006) and, in particular, with the concept of ‘consideration which has been or is to be obtained by the supplier ... for such supplies’?

screening tax

1

2

| 2. | Is Article 16(6)(c) of the CIVA, as interpreted in the judgment under appeal (to the effect that the commercial advertising screening tax does not constitute an amount paid in the name and on behalf of the customer of the services, even though it is accounted for in third party suspense accounts and is intended to be paid to public bodies, so that it is not excluded from the taxable amount for the purposes of VAT) compatible with Article 11(A)(3)(c) of Directive 77/388/EC (now Article 79(c) of Council Directive 2006/112/EC of 28 November 2006) and, in particular, with the concept of ‘amounts 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 are entered in his books in a suspense account’? |
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2.

Is Article 16(6)(c) of the CIVA, as interpreted in the judgment under appeal (to the effect that the commercial advertising screening tax does not constitute an amount paid in the name and on behalf of the customer of the services, even though it is accounted for in third party suspense accounts and is intended to be paid to public bodies, so that it is not excluded from the taxable amount for the purposes of VAT) compatible with Article 11(A)(3)(c) of Directive 77/388/EC (now Article 79(c) of Council Directive 2006/112/EC of 28 November 2006) and, in particular, with the concept of ‘amounts 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 are entered in his books in a suspense account’?

screening tax

amount paid in the name and on behalf of the customer of the services

amounts 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 are entered in his books in a suspense account

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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).

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).

2

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