18.4.2016 |
EN |
Official Journal of the European Union |
C 136/9 |
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 18 January 2016 — Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira
(Case C-26/16)
(2016/C 136/14)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: Santogal M-Comércio e Reparação de Automóveis Lda
Defendant: Autoridade Tributária e Aduaneira
Questions referred
(1) |
Is it contrary to Article 138[2](a) of Council Directive 2006/112/EC (1) of 28 November 2006 [on the common system of value added tax] for provisions of national law [Articles 1(e) and 14(b) of the VAT Rules on Intra-Community Transactions — RITI] to require, for the grant of exemption from VAT on the supply for consideration of new means of transport, transported by the purchaser from national territory to another Member State, the purchaser to be established or domiciled in that Member State? |
(2) |
Is it contrary to Article 138[2](a) of Council Directive 2006/112/EC for exemption from the tax in the Member State of commencement of the transport operation to be refused in circumstances in which the means of transport purchased has been transported to Spain, where it has been granted tourist registration, provisionally and subject to the fiscal rules laid down in Articles 8 to 11, 13 and 15 of Spanish Royal Decree 1571/1993 of 10 September 1993? |
(3) |
Is it contrary to Article 138(2)(a) of Council Directive 2006/112/EC to require the payment of VAT by the supplier of a new means of transport in circumstances in which it has not been demonstrated whether or not the tourist registration rules have ceased to apply because of one of the situations provided for in Articles 11 and 15 of Spanish Royal Decree 1571/1993 of 10 September 1993, or whether VAT has been or will be paid by reason of the disapplication of those rules? |
(4) |
Is it contrary to Article 138 [2](a) of Council Directive 2006/112/EC and the principles of legal certainty, proportionality and protection of legitimate expectations to require VAT to be paid by the supplier of a new means of transport dispatched to another Member State, in circumstances in which:
|
(1) OJ 2006 L 347, p. 1.