Order — ECLI:EU:C:2017:906
Date: 2017-11-21
Language of the case: Portuguese
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Portugal

Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 28 November 2016 — Giovanna Judith Kerr v Fazenda Pública (Case C-615/16) Language of the case: Portuguese Referring court Supremo Tribunal Administrativo Parties to the main proceedings Applicant: Giovanna Judith Kerr Defendant: Fazenda Pública Question referred [Must] the provision in Articles 135(1)(f) and 15(2) of Council Directive 2006/112/EC 1 ... be interpreted as referring only to parties to contracts for the marketing of rights to use properties, or [may] it also be interpreted as referring equally to the activity carried on by the applicant, consisting in attracting clients and promoting services, so as to ensure that the business marketing those services completes the relevant sale, in accordance with instructions laid down in advance and limits on discounts and promotional gifts? ____________ 1 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ 2006 L 347, p. 1.