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SVInfo
- Referral date: 25-02-2010
- Show case reference
- Ruling date: 28-07-2011
- AG: Trstenjak
References in this case
References to this case
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1.5.2010 |
EN |
Official Journal of the European Union |
C 113/32 |
Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 25 February 2010 — Lidl & Companhia v Fazenda Pública
(Case C-106/10)
2010/C 113/49
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicants: Lidl & Companhia
Defendant: Fazenda Pública
Intervening Party: Ministério Público
Questions referred
Is point (a) of the first paragraph of Article 78, read in conjunction with point (c) of the first paragraph of Article 79, of Directive 2006/112/EC (1) of 28 November 2006 to be interpreted as prohibiting, in the case of intra-Community purchases, the inclusion in the taxable amount for VAT of the vehicle tax introduced by Law No 22-A/2007 of 29 June 2007?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).