CELEX: 62019CB0837
Language: en
Date: 2020-09-17 00:00:00
Title: Case C-837/19: Order of the Court (Eighth Chamber) of 17 September 2020 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Super Bock Bebidas SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Deduction of input tax — Sixth Directive 77/388/EEC — Article 17(6) — Directive 2006/112/EC — Articles 168 and 176 — Exclusion from the right to deduct — Purchase of accommodation, food, drink, vehicle leases, fuel and tolls services — Standstill clause — Accession to the European Union)

30.11.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 414/18
            
         
      Order of the Court (Eighth Chamber) of 17 September 2020 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Super Bock Bebidas SA v Autoridade Tributária e Aduaneira
      (Case C-837/19) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Deduction of input tax - Sixth Directive 77/388/EEC - Article 17(6) - Directive 2006/112/EC - Articles 168 and 176 - Exclusion from the right to deduct - Purchase of accommodation, food, drink, vehicle leases, fuel and tolls services - Standstill clause - Accession to the European Union)
      (2020/C 414/23)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
      
         Parties to the main proceedings
      
      
         Applicant: Super Bock Bebidas SA
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Operative part of the order
      
      Article 17(6) of the Sixth Council Directive 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 168(a) and Article 176 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding legislation of a Member State which came into force after the date of accession of that Member State to the European Union, and according to which the exclusions from the right to deduct value added tax charged on expenditure relating to, in particular, accommodation, food, drink, vehicle leases, fuel and tolls, also apply where it is established that that expenditure was incurred for the purchase of goods and services used for the purposes of taxed transactions.
      
         (1)  OJ C 54, 17.2.2020.