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Case C-690/22, Shortcut: Order of the Court (Seventh Chamber) of 24 May 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Shortcut — Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 178(a) — Right to deduct — Conditions of exercise — Article 226(6) — Details which must appear on the invoice — Scope and nature of the services provided — Invoices containing a generic description of the services provided)
ECLI:EU:UNKNOWN:62022CB0690
62022CB0690
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Official Journal of the European Union
C 235/7
(Case C-690/22, (<span class="oj-super oj-note-tag">1</span>) Shortcut)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 178(a) - Right to deduct - Conditions of exercise - Article 226(6) - Details which must appear on the invoice - Scope and nature of the services provided - Invoices containing a generic description of the services provided)
(2023/C 235/09)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Appellant: Shortcut — Consultadoria e Serviços de Tecnologias de Informação, Lda
Respondent: Autoridade Tributária e Aduaneira
Operative part of the order
Articles 178(a), 219 and 226(6) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that they preclude the national tax authorities from refusing the right to deduct value added tax on the ground that invoices containing details such as ‘application development services’ do not comply with the formal requirements referred to in the latter provision.
Date lodged: 9.11.2022.