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Document 62019CN0581
Case C-581/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 30 July 2019 — FRENETIKEXITO — UNIPESSOAL, LDA v Autoridade Tributária e Aduaneira
Case C-581/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 30 July 2019 — FRENETIKEXITO — UNIPESSOAL, LDA v Autoridade Tributária e Aduaneira
Case C-581/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 30 July 2019 — FRENETIKEXITO — UNIPESSOAL, LDA v Autoridade Tributária e Aduaneira
OJ C 383, 11.11.2019, p. 39–40
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
11.11.2019 |
EN |
Official Journal of the European Union |
C 383/39 |
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 30 July 2019 — FRENETIKEXITO — UNIPESSOAL, LDA v Autoridade Tributária e Aduaneira
(Case C-581/19)
(2019/C 383/47)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: FRENETIKEXITO — UNIPESSOAL
Defendant: Autoridade Tributária e Aduaneira
Questions referred
1. |
Where, as occurs in this case, a company
|
2. |
For the purposes of applying the exemption under Article 132(1)(c) of Directive 2006/112/EC of 28 November 2006, must the services listed in that article actually be supplied, or is it sufficient in order for that exemption to apply that they are merely made available, so that use of those services depends solely on the wishes of the customer? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).