15.3.2014

Official Journal of the European Union

C 78/3

(Case C-662/13)

2014/C 78/06

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicant: Surgicare — Unidades de Saúde SA

Defendant: Fazenda Pública

Question referred

When the tax authorities suspect the existence of an abusive practice designed to obtain a VAT refund and Portuguese law provides for a mandatory preliminary procedure applicable to abusive practices in taxation matters, is that procedure to be regarded as inapplicable to VAT, given the Community origin of that tax?