CELEX: 62016CA0672
Language: en
Date: 2018-02-28 00:00:00
Title: Case C-672/16: Judgment of the Court (Seventh Chamber) of 28 February 2018 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Imofloresmira — Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Value added tax — TVA Directive — Exemption of the leasing and letting of immovable property — Right of option available to taxable persons — Implementation by the Member States — Deduction of input tax — Use for the purposes of the taxable person’s taxed transactions — Adjustment of the initial deduction — Not permissible)

23.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 142/10
            
         Judgment of the Court (Seventh Chamber) of 28 February 2018 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Imofloresmira — Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira
   (Case C-672/16) (1)
   
   ((Reference for a preliminary ruling - Value added tax - TVA Directive - Exemption of the leasing and letting of immovable property - Right of option available to taxable persons - Implementation by the Member States - Deduction of input tax - Use for the purposes of the taxable person’s taxed transactions - Adjustment of the initial deduction - Not permissible))
   (2018/C 142/14)
   Language of the case: Portuguese
   
      Referring court
   
   Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
   
      Parties to the main proceedings
   
   
      Applicant: Imofloresmira — Investimentos Imobiliários SA
   
      Defendant: Autoridade Tributária e Aduaneira
   
      Operative part of the judgment
   
   Articles 167, 168, 184, 185 and 187 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that they preclude national legislation which provides for the adjustment of the value added tax initially deducted on the ground that a property, for which the right to opt for taxation was exercised, is regarded as no longer being used by the taxable person for the purposes of its own taxed transactions, where that property has remained unoccupied for more than two years, even though it is established that the taxable person has sought to rent it during that period.
   
      (1)  OJ C 86, 20.3.2017.