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Case C-603/24, Stellantis Portugal: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 September 2024 – Stellantis Portugal, S.A. v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62024CN0603
62024CN0603
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Official Journal of the European Union
EN
C series
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C/2024/7155
9.12.2024
(Case C-603/24, Stellantis Portugal)
(C/2024/7155)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Stellantis Portugal, S.A.
Defendant: Autoridade Tributária e Aduaneira
Question referred
Must Article 2 of the Sixth VAT Directive (Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment), as worded in the version in force at the time of the facts, be interpreted as meaning that the concept of the supply of services effected for consideration contained in that provision includes an adjustment of the sale price of vehicles which is duly provided for and determined in a contract concluded between the parties, in order to achieve a minimum profit margin, and which is documented by means of a credit or debit note issued to the applicant/appellant by the European manufacturers of the General Motors group?
Language of the case: Portuguese
OJ 1977 L 145, p. 1.
ELI: http://data.europa.eu/eli/C/2024/7155/oj
ISSN 1977-091X (electronic edition)
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