Case C-26/16: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 18 January 2016 — Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira
Date: 2016-01-18
Institutions: Court of Justice
Subjects: EU Member State, VAT, goods and services, means of transport, nationality of legal persons, principle of legal certainty, principle of proportionality, residence, tax exemption, vehicle registration








C_2016136EN.01000901.xml










18.4.2016   


EN


Official Journal of the European Union


C 136/9





Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 18 January 2016 — Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira
(Case C-26/16)
(2016/C 136/14)
Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

Parties to the main proceedings


Applicant: Santogal M-Comércio e Reparação de Automóveis Lda

Defendant: Autoridade Tributária e Aduaneira

Questions referred







(1)


Is it contrary to Article 138[2](a) of Council Directive 2006/112/EC (1) of 28 November 2006 [on the common system of value added tax] for provisions of national law [Articles 1(e) and 14(b) of the VAT Rules on Intra-Community Transactions — RITI] to require, for the grant of exemption from VAT on the supply for consideration of new means of transport, transported by the purchaser from national territory to another Member State, the purchaser to be established or domiciled in that Member State?










(2)


Is it contrary to Article 138[2](a) of Council Directive 2006/112/EC for exemption from the tax in the Member State of commencement of the transport operation to be refused in circumstances in which the means of transport purchased has been transported to Spain, where it has been granted tourist registration, provisionally and subject to the fiscal rules laid down in Articles 8 to 11, 13 and 15 of Spanish Royal Decree 1571/1993 of 10 September 1993?










(3)


Is it contrary to Article 138(2)(a) of Council Directive 2006/112/EC to require the payment of VAT by the supplier of a new means of transport in circumstances in which it has not been demonstrated whether or not the tourist registration rules have ceased to apply because of one of the situations provided for in Articles 11 and 15 of Spanish Royal Decree 1571/1993 of 10 September 1993, or whether VAT has been or will be paid by reason of the disapplication of those rules?










(4)


Is it contrary to Article 138 [2](a) of Council Directive 2006/112/EC and the principles of legal certainty, proportionality and protection of legitimate expectations to require VAT to be paid by the supplier of a new means of transport dispatched to another Member State, in circumstances in which:






—


the purchaser, before dispatch, informs the supplier that he resides in the Member State of destination and produces to him a document proving that he has been assigned a foreign national’s identity number in that Member State, indicating a residence in that State different from the residence stated by the purchaser himself;










—


the purchaser subsequently gives to the supplier documents proving that the means of transport purchased has undergone a technical inspection in the Member State of destination and that he has been granted a tourist registration in that State;










—


it has not been demonstrated that the supplier collaborated with the purchaser to avoid paying VAT;










—


the customs authorities have not raised any objection to the cancellation of the customs declaration for the vehicle on the basis of the documents in the possession of the supplier?










(1)  OJ 2006 L 347, p. 1.