CELEX: 62013CN0662
Language: en
Date: 2013-12-13 00:00:00
Title: Case C-662/13: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 13 December 2013 — Surgicare — Unidades de Saúde SA v Fazenda Pública

15.3.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 78/3
            
         Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 13 December 2013 — Surgicare — Unidades de Saúde SA v Fazenda Pública
   (Case C-662/13)
   2014/C 78/06
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicant: Surgicare — Unidades de Saúde SA
   
      Defendant: Fazenda Pública
   
      Question referred
   
   When the tax authorities suspect the existence of an abusive practice designed to obtain a VAT refund and Portuguese law provides for a mandatory preliminary procedure applicable to abusive practices in taxation matters, is that procedure to be regarded as inapplicable to VAT, given the Community origin of that tax?