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Case C-43/19: Judgment of the Court (Ninth Chamber) of 11 June 2020 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Vodafone Portugal — Comunicações Pessoais SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Services supplied for consideration — Monies paid where customers fail to comply with the contractual tie-in period — Characterisation)
ECLI:EU:UNKNOWN:62019CA0043
62019CA0043
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17.8.2020
Official Journal of the European Union
C 271/10
(Case C-43/19)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(c) - Scope - Taxable transactions - Services supplied for consideration - Monies paid where customers fail to comply with the contractual tie-in period - Characterisation)
(2020/C 271/14)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Vodafone Portugal — Comunicações Pessoais SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that amounts received by an economic operator in the event of early termination, for reasons specific to the customer, of a services contract requiring compliance with a tie-in period in exchange for granting that customer advantageous commercial conditions, must be considered to constitute the remuneration for a supply of services for consideration, within the meaning of that provision.
OJ C 139, 15.4.2019.