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SVInfo
- Referral date: 17-11-2014
- Show case reference
- Opinion date: 18-02-2016
- Ruling date: 15-09-2016
- AG: Kokott
References in this case
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2.2.2015 |
EN |
Official Journal of the European Union |
C 34/11 |
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 17 November 2014 — Barlis 06 — Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira
(Case C-516/14)
(2015/C 034/11)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: Barlis 06 — Investimentos Imobiliários e Turísticos SA
Defendant: Autoridade Tributária e Aduaneira
Question referred
Must Article 226(6) of the VAT Directive (1) be interpreted as permitting the Autoridade Tributária e Aduaneira [Portuguese Tax and Customs Authority] to regard as insufficient a description on an invoice which states ‘legal services rendered from such a date until the present date’ or merely ‘legal services rendered until the present date’, where that body may, in accordance with the principle of collaboration, obtain the additional information which it deems necessary to confirm the existence and detailed characteristics of the relevant transactions?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
OJ 2006 L 347, p. 1.