CELEX: 62016CN0615
Language: en
Date: 2016-11-28 00:00:00
Title: Case C-615/16: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 28 November 2016 — Giovanna Judith Kerr v Fazenda Pública

15.5.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 151/14
            
         Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 28 November 2016 — Giovanna Judith Kerr v Fazenda Pública
   (Case C-615/16)
   (2017/C 151/19)
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicant: Giovanna Judith Kerr
   
      Defendant: Fazenda Pública
   
      Question referred
   
   [Must] the provision in Articles 135(1)(f) and 15(2) of Council Directive 2006/112/EC (1) … be interpreted as referring only to parties to contracts for the marketing of rights to use properties, or [may] it also be interpreted as referring equally to the activity carried on by the applicant, consisting in attracting clients and promoting services, so as to ensure that the business marketing those services completes the relevant sale, in accordance with instructions laid down in advance and limits on discounts and promotional gifts?
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ 2006 L 347, p. 1.