CELEX: 62013CA0662
Language: en
Date: 2015-02-12 00:00:00
Title: Case C-662/13: Judgment of the Court (Ninth Chamber) of 12 February 2015 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Surgicare — Unidades de Saúde SA v Fazenda Pública (Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Transactions constituting an abusive practice — National tax law — Special national procedure where the existence of abusive practices is suspected in the field of taxation — Principles of effectiveness and equivalence)

13.4.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 118/9
            
         Judgment of the Court (Ninth Chamber) of 12 February 2015 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Surgicare — Unidades de Saúde SA v Fazenda Pública
   (Case C-662/13) (1)
   
   ((Reference for a preliminary ruling - VAT - Directive 2006/112/EC - Deduction of input tax - Transactions constituting an abusive practice - National tax law - Special national procedure where the existence of abusive practices is suspected in the field of taxation - Principles of effectiveness and equivalence))
   (2015/C 118/12)
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicant: Surgicare — Unidades de Saúde SA
   
      Defendant: Fazenda Pública
   
      Operative part of the judgment
   
   Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it does not preclude the mandatory preliminary application of a national administrative procedure, such as that laid down by Article 63 of the Code of Taxation Procedure and Proceedings (Código de Procedimento e de Processo Tributário), in the event that the revenue authorities suspect the existence of an abusive practice.
   
      (1)  OJ C 78, 15.3.2014.