- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-459/21, The Navigator Company and Navigator Pulp Figueira: Order of the Court (Sixth Chamber) of 9 December 2022 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — The Navigator Company SA, Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Value added tax (VAT) — Directive 2006/112/EC — Article 176 — Exclusions from the right to deduct VAT — Less favourable scheme compared to the mechanism for deducting expenses provided for in respect of a direct tax governed by national law — Principle of equivalence — Inapplicability)
ECLI:EU:UNKNOWN:62021CB0459
62021CB0459
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
C 104/10
(Case C-459/21, (<span class="oj-super oj-note-tag">1</span>) The Navigator Company and Navigator Pulp Figueira)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Value added tax (VAT) - Directive 2006/112/EC - Article 176 - Exclusions from the right to deduct VAT - Less favourable scheme compared to the mechanism for deducting expenses provided for in respect of a direct tax governed by national law - Principle of equivalence - Inapplicability)
(2023/C 104/12)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: The Navigator Company SA, Navigator Pulp Figueira SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
The principle of equivalence must be interpreted as not precluding national legislation, maintained pursuant to the second paragraph of Article 176 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and which establishes a total or partial exclusion of the right to deduct VAT paid in respect of certain motor vehicle expenses, travel and accommodation expenses and entertainment expenses as well as legal costs, even though such expenses are covered by a scheme which is allegedly more favourable, in terms of the deductibility of those expenses, in the context of a direct tax governed by national law.
(<span class="oj-super">1</span>) OJ C 11, 10.1.2022.