CELEX: 62017CA0016
Language: en
Date: 2018-08-07 00:00:00
Title: Case C-16/17: Judgment of the Court (Fifth Chamber) of 7 August 2018 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — TGE Gas Engineering GmbH — Sucursal em Portugal v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Value added tax (VAT) — Deduction of input tax — Origin and scope of the right to deduct)

1.10.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 352/4
            
         
      Judgment of the Court (Fifth Chamber) of 7 August 2018 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — TGE Gas Engineering GmbH — Sucursal em Portugal v Autoridade Tributária e Aduaneira
      (Case C-16/17) (1)
      
      ((Reference for a preliminary ruling - Value added tax (VAT) - Deduction of input tax - Origin and scope of the right to deduct))
      (2018/C 352/05)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
      
         Parties to the main proceedings
      
      
         Applicant: TGE Gas Engineering GmbH — Sucursal em Portugal
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Operative part of the judgment
      
      Articles 167 and 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, and the principle of neutrality must be interpreted as precluding the tax authority of a Member State from regarding a company which has its headquarters in another Member State and the branch which it has in the first of those States as constituting two separate taxable entities on the ground that each of those entities has a tax identification number, and, for that reason, from refusing that branch the right to deduct value added tax (VAT) on the debit notes issued by an economic interest group of which that company, and not its branch, is a member.
      
         (1)  OJ C 104, 3.4.2017.