CELEX: 62010CN0106
Language: en
Date: 2010-02-25 00:00:00
Title: Case C-106/10: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 25 February 2010 — Lidl & Companhia v Fazenda Pública

1.5.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 113/32
            
         Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 25 February 2010 — Lidl & Companhia v Fazenda Pública
   (Case C-106/10)
   2010/C 113/49
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicants: Lidl & Companhia
   
      Defendant: Fazenda Pública
   
      Intervening Party: Ministério Público
   
      Questions referred
   
   Is point (a) of the first paragraph of Article 78, read in conjunction with point (c) of the first paragraph of Article 79, of Directive 2006/112/EC (1) of 28 November 2006 to be interpreted as prohibiting, in the case of intra-Community purchases, the inclusion in the taxable amount for VAT of the vehicle tax introduced by Law No 22-A/2007 of 29 June 2007?
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).