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Document 62023CN0089
Case C-89/23, Companhia União de Crédito Popular: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 February 2023 — Companhia União de Crédito Popular, SARL v Autoridade Tributária e Aduaneira
Case C-89/23, Companhia União de Crédito Popular: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 February 2023 — Companhia União de Crédito Popular, SARL v Autoridade Tributária e Aduaneira
Case C-89/23, Companhia União de Crédito Popular: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 February 2023 — Companhia União de Crédito Popular, SARL v Autoridade Tributária e Aduaneira
OJ C 189, 30.5.2023, p. 12–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
30.5.2023 |
EN |
Official Journal of the European Union |
C 189/12 |
Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 16 February 2023 — Companhia União de Crédito Popular, SARL v Autoridade Tributária e Aduaneira
(Case C-89/23, Companhia União de Crédito Popular)
(2023/C 189/17)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Appellant: Companhia União de Crédito Popular, SARL
Respondent: Autoridade Tributária e Aduaneira
Question referred
For the purposes of determining whether the 11 % commission which the law (Article 25 of Decree-Law No 365/99 of 17 September 1999) allots to the lender for the sale of pledged goods is eligible for the exemption provided for in Article 135(1)(b) of the VAT Directive (1) (corresponding to Article 9(27)(a) of the Código do Imposto sobre o Valor Acrescentado (Value Added Tax Code)), can the sale of the pledged goods (Article 19 et seq. of Decree-Law No 365/99 of 17 September 1999), where the borrower fails to pay in accordance with the legal conditions, be regarded as an ancillary service to the services provided by the lender (activity of lending secured by a pledge)?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).