CELEX: 62011CN0025
Language: en
Date: 2011-01-17 00:00:00
Title: Case C-25/11: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 17 January 2011 — Varzim Sol — Turismo, Jogo e Animação, SA v Fazenda Pública

2.4.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 103/14
            
         Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 17 January 2011 — Varzim Sol — Turismo, Jogo e Animação, SA v Fazenda Pública
   (Case C-25/11)
   2011/C 103/25
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicant: Varzim Sol — Turismo, Jogo e Animação, SA
   
      Defendant: Fazenda Pública
   
      Questions referred
   
   
               1.
            
            
               Is Article 23 of the CIVA compatible with Article 17(2) and (5) and Article 19 of Sixth Council Directive 77/388/EEC (1) of 17 May 1977?
            
         
               2.
            
            
               If so, is the establishment of a specific deductible proportion of the value added tax paid by taxable persons carrying out taxable transactions only, albeit by actual use, based on non-taxable subsidies to that sector (‘inputs’), under Article 23, compatible with Article 17(2) and (5) and Article 19 of that Directive?
            
         
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).