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Case C-630/19: Order of the Court (Eighth Chamber) of 26 February 2020 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — PAGE International Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Deduction of input tax — Directive 2006/112/EC — Articles 168 and 176 — Exclusion from the right to deduct — Acquisition of food services — Standstill clause — Accession to the European Union)
ECLI:EU:UNKNOWN:62019CB0630
62019CB0630
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14.9.2020
Official Journal of the European Union
C 304/2
(Case C-630/19) (*)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Deduction of input tax - Directive 2006/112/EC - Articles 168 and 176 - Exclusion from the right to deduct - Acquisition of food services - Standstill clause - Accession to the European Union)
(2020/C 304/02)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: PAGE International Lda
Defendant: Autoridade Tributária e Aduaneira
Operative part of the order
Article 168(a) and Article 176 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation which, after the accession of the Member State concerned to the European Union, reduces the scope of expenditure excluded from the right to deduct value added tax by authorising, under certain conditions, partial deduction of value added tax on such expenses, including inter alia those relating to food, even where the taxable person asserts that those expenses were entirely assigned to the exercise of his or her taxable economic activity.
(*)
Language of the case: Portuguese
ECLI:EU:C:2020:140