8.2.2021

Official Journal of the European Union

C 44/26

(Case C-605/20)

(2021/C 44/32)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Appellant: Suzlon Wind Energy Portugal — Energia Eólica Unipessoal, Lda

Respondent: Autoridade Tributária e Aduaneira

Questions referred

1.Is an interpretation to the effect that repairs carried out during the ‘warranty period’ are regarded as exempt transactions only where they are made free of charge and in so far as they are tacitly included in the sale price of the product covered by the warranty, with the result that supplies of services which are made during the warranty period (whether or not they involve the use of materials) and which form the subject of invoices are to be regarded as subject to VAT, on the ground that they must necessarily be classified as supplies of services for consideration, compliant with EU law?

2.Must the issuing of a debit note to a supplier of wind turbine components with a view to obtaining reimbursement of the costs which the purchaser of those products has incurred during the warranty period in replacing components (new imports of products from the supplier to which VAT was applied and which gave rise to a right to deduct input tax) and repairing them (by purchasing from third parties services on which VAT was charged), in the context of the supply to third parties of services in connection with the installation of a wind farm by that purchaser (a member of the same group [of companies] as the vendor, which is established in a third country), be classified as a mere transaction for passing on costs and, as such, exempt from VAT, or as a supply of services for consideration which must give rise to a charge to tax?