CELEX: 62010CA0106
Language: en
Date: 2011-07-28 00:00:00
Title: Case C-106/10: Judgment of the Court (Seventh Chamber) of 28 July 2011 (reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal)) — Lidl & Companhia v Fazenda Pública (Taxation — Directive 2006/112/EC — VAT — Taxable amount — Tax payable on the manufacture, assembly, admission or import of vehicles)

8.10.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 298/7
            
         Judgment of the Court (Seventh Chamber) of 28 July 2011 (reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal)) — Lidl & Companhia v Fazenda Pública
   (Case C-106/10) (1)
   
   (Taxation - Directive 2006/112/EC - VAT - Taxable amount - Tax payable on the manufacture, assembly, admission or import of vehicles)
   2011/C 298/10
   Language of the case: Portuguese
   
      Referring court
   
   Supremo Tribunal Administrativo
   
      Parties to the main proceedings
   
   
      Applicant: Lidl & Companhia
   
      Defendant: Fazenda Pública
   
      Intervener: Ministério Público
   
      Re:
   
   Reference for a preliminary ruling — Supremo Tribunal Administrativo — Interpretation of point (a) of the first paragraph of Article 78, read in conjunction with point (c) of the first paragraph of Article 79, of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Inclusion in the taxable amount for VAT of the amount of the Portuguese ‘imposto sobre veículos’ — Tax on new vehicles payable on the manufacture, assembly, admission or import of vehicles — Tax payable once only, by the operator or vendor of the vehicle, on its introduction onto the Portuguese market
   
      Operative part of the judgment
   
   
               1.
            
            
               A tax such as vehicle tax (imposto sobre veículos), at issue in the main proceedings, the chargeable event for which is linked directly to the supply of a vehicle falling within the ambit of that tax and which is paid by the supplier of that vehicle, is covered by the definition of ‘taxes, duties, levies and charges’ for the purpose of point (a) of the first paragraph of Article 78 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and must, pursuant to that provision, be included in the taxable amount for value added tax on the supply of that vehicle.
            
         
      (1)  OJ C 113, 1.5.2010.