CELEX: 62017CA0672
Language: en
Date: 2018-12-06 00:00:00
Title: Case C-672/17: Judgment of the Court (Sixth Chamber) of 6 December 2018 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Value added tax (VAT) — Taxable amount — Reduction — Principle of fiscal neutrality)

4.2.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 44/5
            
         
      Judgment of the Court (Sixth Chamber) of 6 December 2018 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira
      (Case C-672/17) (1)
      
      ((Reference for a preliminary ruling - Value added tax (VAT) - Taxable amount - Reduction - Principle of fiscal neutrality))
      (2019/C 44/06)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
      
         Parties to the main proceedings
      
      
         Applicant: Tratave — Tratamento de Águas Residuais do Ave SA
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Operative part of the judgment
      
      The principle of neutrality as well as Articles 90 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, which provides that the reduction of the taxable amount for value added tax (VAT), in the event of non-payment, cannot be made by the taxable person until it has given prior notice of its intention to cancel all or part of the VAT to the purchaser of goods or services, if that purchaser is a taxable person, for the purposes of correcting the deduction of VAT that the latter has made.
      
         (1)  OJ C 52, 12.2.2018.