31.3.2012

Official Journal of the European Union

C 98/12

(Case C-17/12)

2012/C 98/18

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicant: TVI Televisão Independente SA

Defendant: Fazenda Pública

Questions referred

1.Does the screening tax charged by the appellant to the advertisers in its capacity as tax substitute, in accordance with Article 50(1) of Decree-Law 227/2006, come within the concept of VAT taxable amount, within the meaning of Article 11(A)(1)(a) of Directive 77/388/EEC (now Article 79(c) of Council Directive 2006/112/EEC of 28 November 2006) as it constitutes ‘the consideration which has been or is to be obtained by the supplier for such supplies’?

2.Does the advertising tax charged by the appellant to the advertisers, in its capacity as tax substitute, and which is recorded in its accounts in a third party account, constitute an amount ‘received by a taxable person from his purchaser or customer as repayment for expenses paid out in the name and for the account of the latter and which [is] entered in his books in a suspense account’ within the meaning of Article 11(A)(3)(c) of Directive 77/388/EEC (now Article 79(c) of Council Directive 2006/112/EEC of 28 November 2006)?

3.Consequently, should these amounts charged by the appellant in respect of screening tax be included in the taxable base for the purposes of VAT?

(1) 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 — OJ 1977 L 145, p. 1.

(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax — OJ 2006 L 347, p. 1.