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Case C-672/17: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 28 November 2017 — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62017CN0672
62017CN0672
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12.2.2018
Official Journal of the European Union
C 52/22
(Case C-672/17)
(2018/C 052/32)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Tratave — Tratamento de Águas Residuais do Ave SA
Defendant: Autoridade Tributária e Aduaneira
Questions referred
1.Do the principle of neutrality and Article 90 of Council Directive 2006/112/EC (1) of 28 November 2006 preclude national legislation such as Article 78(11) of the Código do Imposto sobre o Valor Acrescentado (Value Added Tax Code), which is interpreted to the effect that the tax may not be adjusted, in the event of non-payment, before the purchaser of the goods or service, being a taxable person, has been notified of the cancellation of the tax for the purposes of rectifying the deduction initially made?
2.If so, do the principle of neutrality and Article 90 of Directive 2006/112/EC preclude national legislation such as Article 78(11) of the Código do Imposto sobre o Valor Acrescentado, which is interpreted to the effect that the tax may not be adjusted, in the event of non-payment, where the purchaser of the goods or service, being a taxable person, was not notified of the cancellation of the tax within the time-limit for deducting the tax laid down in Article 98(2) of the Value Added Tax Code?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
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