62022CJ0505_SUM
Case C‑505/22
Deco Proteste – Editores Lda
v
Autoridade Tributária e Aduaneira
(Request for a preliminary rulingfrom the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD))
Judgment of the Court (Seventh Chamber) of 5 October 2023
(Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of goods for consideration – Concept – Provision of a subscription gift in return for taking out a subscription to periodicals – Included
(Council Directive 2006/112, Arts 2(1)(a) and 16, first para.)
(see paragraph 30, operative part)
See the text of the decision.