CELEX: 62019CN0630
Language: en
Date: 2019-08-23 00:00:00
Title: Case C-630/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 23 August 2019 — PAGE Internacional Lda. v Autoridade Tributária e Aduaneira

11.11.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 383/46
            
         
      Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 23 August 2019 — PAGE Internacional Lda. v Autoridade Tributária e Aduaneira
      (Case C-630/19)
      (2019/C 383/55)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
      
         Parties to the main proceedings
      
      
         Applicant: PAGE Internacional Lda.
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Question referred
      
      Must Article 168(a) and Article 176 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax and the principles of VAT neutrality and of proportionality be interpreted as meaning that the Portuguese legislature is entitled, under Article 21(1)(d) and 21(2)(d) of the Código do Imposto sobre o Valor Acrescentado (Value Added Tax Code), as approved by Decree No 394-B/84 of 26 December 1984, to limit the deductibility of the input VAT on expenditure on food to 50 %, even where the taxable person demonstrates that all that expenditure has been fully applied to the carrying on of its taxed economic activity?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).