- 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-672/17: Judgment of the Court (Sixth Chamber) of 6 December 2018 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Tratave — Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Value added tax (VAT) — Taxable amount — Reduction — Principle of fiscal neutrality)
ECLI:EU:UNKNOWN:62017CA0672
62017CA0672
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
4.2.2019
Official Journal of the European Union
C 44/5
(Case C-672/17) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Value added tax (VAT) - Taxable amount - Reduction - Principle of fiscal neutrality))
(2019/C 44/06)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Tratave — Tratamento de Águas Residuais do Ave SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
The principle of neutrality as well as Articles 90 and 273 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, such as that at issue in the main proceedings, which provides that the reduction of the taxable amount for value added tax (VAT), in the event of non-payment, cannot be made by the taxable person until it has given prior notice of its intention to cancel all or part of the VAT to the purchaser of goods or services, if that purchaser is a taxable person, for the purposes of correcting the deduction of VAT that the latter has made.
(<span class="note">1</span>) OJ C 52, 12.2.2018.