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SVInfo
- Referral date: 13-12-2013
- Show case reference
- Ruling date: 12-02-2015
- AG: Mengozzi
References in this case
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15.3.2014 |
EN |
Official Journal of the European Union |
C 78/3 |
Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 13 December 2013 — Surgicare — Unidades de Saúde SA v Fazenda Pública
(Case C-662/13)
2014/C 78/06
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Applicant: Surgicare — Unidades de Saúde SA
Defendant: Fazenda Pública
Question referred
When the tax authorities suspect the existence of an abusive practice designed to obtain a VAT refund and Portuguese law provides for a mandatory preliminary procedure applicable to abusive practices in taxation matters, is that procedure to be regarded as inapplicable to VAT, given the Community origin of that tax?