CELEX: 62020CN0513
Language: en
Date: 2020-10-13 00:00:00
Title: Case C-513/20: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 13 October 2020 — Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache, S.A.

18.1.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 19/17
            
         
      Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 13 October 2020 — Autoridade Tributária e Aduaneira v Termas Sulfurosas de Alcafache, S.A.
      (Case C-513/20)
      (2021/C 19/22)
      Language of the case: Portuguese
      
         Referring court
      
      Supremo Tribunal Administrativo
      
         Parties to the main proceedings
      
      
         Applicant: Autoridade Tributária e Aduaneira
      
         Defendant: Termas Sulfurosas de Alcafache, S.A.
      
         Question referred
      
      May payments made in return for the service of opening, for each user, an individual file setting out the clinical history entitling the user to purchase ‘traditional thermal cure’ treatments be included within the concept of ‘closely related activities’, provided for in Article 132(1)(b) of the VAT Directive (1), and may they, as such, be regarded as being exempt from VAT?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).