Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 15 October 2019 — Ramada Storax SA v Autoridade Tributária e Aduaneira

(Case C-756/19)

Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

Parties to the main proceedings

Applicant: Ramada Storax S.A.

Defendant: Autoridade Tributária e Aduaneira

Question referred

Can Articles 90 and 273 of Council Directive 2006/112/EC 1 of 28 November 2006 …, the principles of VAT neutrality and of proportionality and the fundamental economic freedoms be interpreted as permitting the Portuguese legislature, pursuant to Article 78(7)(b) of the Código do Imposto sobre o Valor Acrescentado (Value Added Tax Code), approved by Decree-Law No 394-B of 26 December 1984, to restrict adjustments of value added tax (VAT) for debts deemed irrecoverable in insolvency proceedings to the circumstances referred to in that article (that is, where the insolvency has been declared a simplified insolvency, once the ruling on the admission and ranking of claims referred to in the Código da Insolvência e da Recuperação de Empresas (Corporate Insolvency and Recovery Code), approved by Decree-Law No 53 of 18 March 2004, has become final, or following approval of the plan, where such plan exists, agreed under Article 156 of that code), with the result that rulings by courts of other Member States declaring debts claimed in insolvency proceedings irrecoverable are not recognised for that purpose?


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