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BIBTEX RIS

European Court of Justice

2022; Brill; Volume: 29; Issue: 2 Linguagem: Inglês

10.1163/15718093-12423547

ISSN

1571-8093

Autores

Herman Nys,

Tópico(s)

EU Law and Policy Analysis

Resumo

ECJ 2022/ 3, Tax and Customs Authority Portugal, 13 January 2022 (Case C-513/20)General ContextThe European Court of Justice has issued this judgement following a request for a preliminary ruling concerning the interpretation of Article 132(1)(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1; ‘the VAT Directive’). The request has been made in proceedings between the Autoridade Tributária e Aduaneira (Tax and Customs Authority, Portugal) (‘the tax authority’) and Termas Sulfurosas de Alcafache SA (‘Termas Sulfurosas’),

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