CELEX: 62013CN0183
Language: en
Date: 2013-04-12 00:00:00
Title: Case C-183/13: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 12 April 2013 — Fazenda Pública v Banco Mais SA

29.6.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 189/4
            
         Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 12 April 2013 — Fazenda Pública v Banco Mais SA
   (Case C-183/13)
   2013/C 189/07
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicant: Fazenda Pública
   
      Defendant: Banco Mais SA
   
      Question referred:
   
   In a financial leasing contract under which the customer pays rent, the latter comprising financial payback, interest and other charges, does or does not the rent paid fall to be taken into account, in its entirety, in the denominator of the deductible proportion or, conversely, must only interest be taken into account, since it constitutes the remuneration, the profit, accruing to the bank from the leasing contract?