Judgment of the Court (Ninth Chamber) of 11 June 2020

Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira

Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa)

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Scope — Taxable transactions — Services supplied for consideration — Monies paid where customers fail to comply with the contractual tie-in period — Characterisation

Case C-43/19

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)