CELEX: 62012CN0282
Language: en
Date: 2012-06-06 00:00:00
Title: Case C-282/12: Reference for a preliminary ruling from the Tribunal Central Administrativo Sul (Portugal) lodged on 6 June 2012 — Fazenda Pública v ITELCAR — Automóveis de Aluguer, Lda

18.8.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 250/10
            
         Reference for a preliminary ruling from the Tribunal Central Administrativo Sul (Portugal) lodged on 6 June 2012 — Fazenda Pública v ITELCAR — Automóveis de Aluguer, Lda
   (Case C-282/12)
   2012/C 250/18
   Language of the case: Portuguese
   
      Referring court
   
   Tribunal Central Administrativo Sul
   
      Parties to the main proceedings
   
   
      Applicants: Fazenda Pública, ITELCAR — Automóveis de Aluguer, Lda
   
      Defendants: ITELCAR — Automóveis de Aluguer, Lda, Fazenda Pública
   
      Question referred
   
   Do Articles 63 TFEU and 65 TFEU (Articles 56 EC and 58 EC) preclude legislation of a Member State, such as that contained in Paragraph 61 CIRC (Código do Imposto sobre o Rendimento das Pessoas Coletivas) in the wording resulting from [Decree-Law No] 198/2001 of [3 July 2001], as amended by [Law No] 60 A/2005 of 30 [December 2005] (State Budget Act for 2006), which, in connection with the indebtedness of a taxable person residing in Portugal to an entity of a non-member country with which it maintains special relations within the meaning of Paragraph 58(4) CIRC, does not allow the setting off against tax of interest relating to the part of its indebtedness regarded as excessive under Paragraph 61(3) CIRC, borne and paid by a taxable person residing within national territory on the same basis as interest borne and paid by a taxable person residing in Portugal who is found to be excessively indebted to an entity residing in Portugal with which it maintains special relations?