Judgment of the Court (Eighth Chamber) of 11 June 2015 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Lisboagás GDL — Sociedade Distribuidora de Gás Natural de Lisboa SA v Autoridade Tributária e Aduaneira

(Case C-256/14) ¹

(References for a preliminary ruling — Value added tax (VAT) —  — Articles 9, 73, 78, first paragraph, point (a), and 79, first paragraph, point (c) — Taxable amount — Inclusion of the amount of municipal land use taxes paid by the company holding the concession for the gas distribution network in the taxable amount for VAT applicable to supplies of services made by that company to the company responsible for marketing the gas)

Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

Parties to the main proceedings

Applicant: Lisboagás GDL — Sociedade Distribuidora de Gás Natural de Lisboa SA

Defendant: Autoridade Tributária e Aduaneira

Operative part of the judgment

Articles 9(1) and 73, point (a) of the first paragraph of Article 78 and point (c) of the first paragraph of Article 79 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the amount of taxes, such as those at issue in the main proceedings, which is paid to municipalities by the company holding the gas distribution concession in return for the use of publicly-owned property belonging to those municipalities and which is then passed on by that company to another company responsible for marketing the gas, then by that company on to the final consumers, must be included in the taxable amount for value added tax applicable to the supply of services effected by the first company to the second company under Article 73 of that directive.

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¹ OJ C 303, 8.9.2014.