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Case C-662/13: Judgment of the Court (Ninth Chamber) of 12 February 2015 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Surgicare — Unidades de Saúde SA v Fazenda Pública (Reference for a preliminary ruling — VAT — Directive 2006/112/EC — Deduction of input tax — Transactions constituting an abusive practice — National tax law — Special national procedure where the existence of abusive practices is suspected in the field of taxation — Principles of effectiveness and equivalence)
ECLI:EU:UNKNOWN:62013CA0662
62013CA0662
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Official Journal of the European Union
C 118/9
(Case C-662/13) (<span class="super">1</span>)
((Reference for a preliminary ruling - VAT - Directive 2006/112/EC - Deduction of input tax - Transactions constituting an abusive practice - National tax law - Special national procedure where the existence of abusive practices is suspected in the field of taxation - Principles of effectiveness and equivalence))
(2015/C 118/12)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Surgicare — Unidades de Saúde SA
Defendant: Fazenda Pública
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it does not preclude the mandatory preliminary application of a national administrative procedure, such as that laid down by Article 63 of the Code of Taxation Procedure and Proceedings (Código de Procedimento e de Processo Tributário), in the event that the revenue authorities suspect the existence of an abusive practice.
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Language of the case: Portuguese.
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(<span class="super">1</span>) OJ C 78, 15.3.2014.