29.6.2013 |
EN |
Official Journal of the European Union |
C 189/4 |
Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 12 April 2013 — Fazenda Pública v Banco Mais SA
(Case C-183/13)
2013/C 189/07
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: Fazenda Pública
Defendant: Banco Mais SA
Question referred:
In a financial leasing contract under which the customer pays rent, the latter comprising financial payback, interest and other charges, does or does not the rent paid fall to be taken into account, in its entirety, in the denominator of the deductible proportion or, conversely, must only interest be taken into account, since it constitutes the remuneration, the profit, accruing to the bank from the leasing contract?