Official Journal of the European Union

C 419/6

(Case C-516/14) (<span class="super note-tag">1</span>)

((Reference for a preliminary ruling - Common system of value added tax - Directive 2006/112/EC - Article 178(a) - Right of deduction - Conditions of exercise - Article 226(6) and (7) - Details required in invoices - Extent and nature of the services rendered - Date on which the supply of services is made))

(2016/C 419/06)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicant: Barlis 06 — Investimentos Imobiliários e Turísticos SA

Defendant: Autoridade Tributária e Aduaneira

Operative part of the judgment

Article 226 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that invoices mentioning only ‘legal services rendered from [a date] until the present date’, such as those at issue in the main proceedings, do not a priori comply with the requirements of point 6 of that article and that invoices mentioning only ‘legal services rendered until the present date’ do not a priori comply either with the requirements of point 6 or with those of point 7 of that article, which is, however, for the referring tribunal to ascertain.

Article 178(a) of Directive 2006/112 must be interpreted as precluding the national tax authorities from refusing the right to deduct value added tax solely because the taxable person holds an invoice which does not satisfy the conditions required by Article 226(6) and (7) of that directive, even though those authorities have available all the necessary information for ascertaining whether the substantive conditions for the exercise of that right are satisfied.

(<span class="note">1</span>) OJ C 34, 2.2.2015.