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Case C-695/19: Judgment of the Court (Fourth Chamber) of 8 July 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Rádio Popular — Electrodomésticos SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Exemptions — Article 135(1)(a) — Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ — Article 174(2) — Right to deduction — Proportional deduction — Extended warranties on household electrical appliances and other computer and telecommunications equipment — Definition of ‘financial transactions’)
ECLI:EU:UNKNOWN:62019CA0695
62019CA0695
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23.8.2021
Official Journal of the European Union
C 338/3
(Case C-695/19) (*)
(Reference for a preliminary ruling - Directive 2006/112/EC - Value added tax (VAT) - Exemptions - Article 135(1)(a) - Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ - Article 174(2) - Right to deduction - Proportional deduction - Extended warranties on household electrical appliances and other computer and telecommunications equipment - Definition of ‘financial transactions’)
(2021/C 338/03)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Rádio Popular — Electrodomésticos SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 174(2)(b) and (c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Article 135(1) of that directive, must be interpreted as meaning that it does not apply to transactions involving intermediation in the sale of warranty extensions that are performed by a taxable person in the course of its main activity consisting in the sale to consumers of household electrical appliances and other computer and telecommunications equipment, with the consequence that the amount of turnover relating to those transactions must not be excluded from the denominator of the fraction used to calculate the deductible proportion referred to in Article 174(1) of that directive.
(*)
Language of the case: Portuguese
ECLI:EU:C:2021:140