29.6.2013

Official Journal of the European Union

C 189/4

(Case C-183/13)

2013/C 189/07

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicant: Fazenda Pública

Defendant: Banco Mais SA

Question referred:

In a financial leasing contract under which the customer pays rent, the latter comprising financial payback, interest and other charges, does or does not the rent paid fall to be taken into account, in its entirety, in the denominator of the deductible proportion or, conversely, must only interest be taken into account, since it constitutes the remuneration, the profit, accruing to the bank from the leasing contract?