10.1.2022

Official Journal of the European Union

C 11/13

(Case C-459/21)

(2022/C 11/18)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicants: The Navigator Company, S.A., Navigator Pulp Figueira, S.A.

Defendant: Autoridade Tributária e Aduaneira

Question referred

Does the principle of equivalence preclude national VAT legislation, such as that laid down in Article 21(1) of the Código do Imposto sobre o Valor Acrescentado (Value Added Tax Code) (CIVA), maintained under the standstill clause, which excludes entirely, or in the proportion of 50 % of input VAT, the right to deduct VAT on motor vehicle expenses, travel and accommodation expenses and entertainment expenses, these being, in the context of corporation tax, fully deductible as expenses (without prejudice to ex post verification and subject to certain conditions), or, in the context of autonomous taxation, effectively deductible in a proportion greater than 50 %?