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8.12.2014   

EN

Official Journal of the European Union

C 439/20

Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 15 September 2014 — Fazenda Pública v Beiragás — Companhia de Gás das Beiras SA

(Case C-423/14)

(2014/C 439/26)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Fazenda Pública

Defendant: Beiragás — Companhia de Gás das Beiras SA

Questions referred

1.

Does EU law, and in particular the provisions of Article 78(a) of Directive 2006/112/EC (1), preclude ... the land use tax paid by the gas distributor from being passed on to the final consumer, without interest or other charges and regardless of the price that the consumer pays for the gas consumed, that is, without being incorporated in that price?

If the answer to that question is negative, the following question is referred for a preliminary ruling:

2.

Does EU law, and in particular the provisions of Articles 73 to 79 of Directive 2006/112/EC, preclude ... the land use tax paid by the gas distributor, when it is passed on to the final consumer, without interest or other charges and regardless of the price that the consumer pays for the gas consumed, from being considered as a taxable amount [for the purposes of VAT]?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).