CELEX: 62013CA0183
Language: en
Date: 2014-07-10 00:00:00
Title: Case C-183/13: Judgment of the Court (Fourth Chamber) of 10 July 2014 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública v Banco Mais SA (Taxation — VAT — Directive 77/388/EEC — Article 17(5), third subparagraph, point (c) — Article 19 — Deduction of input tax — Leasing transactions — Mixed use goods and services — Rule for determining the amount of the VAT deduction — Derogation — Conditions)

15.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/13
            
         Judgment of the Court (Fourth Chamber) of 10 July 2014 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública v Banco Mais SA
   (Case C-183/13) (1)
   
   ((Taxation - VAT - Directive 77/388/EEC - Article 17(5), third subparagraph, point (c) - Article 19 - Deduction of input tax - Leasing transactions - Mixed use goods and services - Rule for determining the amount of the VAT deduction - Derogation - Conditions))
   2014/C 315/18
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicant: Fazenda Pública
   
      Defendant: Banco Mais SA
   
      Operative part of the judgment
   
   Point (c) of the third subparagraph of Article 17(5) 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, must be interpreted as not precluding a Member State, in circumstances such as those in the main proceedings, from requiring a bank, which, inter alia, carries out leasing activities, to include in the numerator and denominator of the fraction used to determine a single deductible proportion for all of its mixed use goods and services just the part of the rental payments made by customers as part of their leasing agreements that corresponds to interest, where that use of the goods and services is primarily caused by the financing and management of those contracts, that being a matter for the national court to ascertain.
   
      (1)  OJ C 189, 29.6.2013.