CELEX: 62011CA0618
Language: en
Date: 2013-12-05 00:00:00
Title: Joined Cases C-618/11, C-637/11 and C-659/11: Judgment of the Court (Third Chamber) of 5 December 2013 (requests for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — TVI Televisão Independente SA v Fazenda Pública (Taxation — VAT — Sixth Directive 77/388/EEC — Article 11(A)(1)(a), (2)(a) and (3)(c) — Directive 2006/112/EC — Article 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 — Taxable amount for the VAT payable on commercial advertising screening services — Commercial advertising screening tax)

15.2.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 45/7
            
         Judgment of the Court (Third Chamber) of 5 December 2013 (requests for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — TVI Televisão Independente SA v Fazenda Pública
   (Joined Cases C-618/11, C-637/11 and C-659/11) (1)
   
   (Taxation - VAT - Sixth Directive 77/388/EEC - Article 11(A)(1)(a), (2)(a) and (3)(c) - Directive 2006/112/EC - Article 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 - Taxable amount for the VAT payable on commercial advertising screening services - Commercial advertising screening tax)
   2014/C 45/12
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Appellant: TVI Televisão Independente SA
   
      Respondent: Fazenda Pública
   
      Intervener: Ministério Público
   
      Re:
   
   Request for a preliminary ruling — Supremo Tribunal Administrativo — Interpretation of Article 11(A)(1)(a) and (3)(c) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) and of Article 73 and point (c) of the first paragraph of Article 79 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Concept of consideration which has been or is to be obtained by the supplier for certain supplies — Tax payable on the broadcasting of commercial advertising.
   
      Operative part of the judgment
   
   On a proper construction of Article 11(A)(1)(a), (2)(a) and (3)(c) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment and Article 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, a tax such as the ‘screening tax’ provided for under Portuguese legislation for the benefit of the cinematographic and audiovisual arts must be included in the taxable amount for the purposes of the VAT payable on services consisting in the screening of commercial advertising.
   
      (1)  OJ C 49, 18.2.2012.