Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) (Portugal) lodged on 10 January 2022 – Caxamar – Comércio e Indústria de Bacalhau SA v Autoridade Tributária e Aduaneira
(Case C-23/22)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD)
Parties to the main proceedings
Applicant: Caxamar – Comércio e Indústria de Bacalhau SA
Defendant: Autoridade Tributária e Aduaneira
Question referred
According to the correct interpretation of the Guidelines on regional State aid for 2014-2020, in conjunction with the provisions of Commission Regulation (EU) No 651/2014 of 16 June 2014, 1 in particular Article 1 and Article 2(11) thereof, Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013, 2 and Annex I to the Treaty on the Functioning of the European Union, is it possible to conclude that, under Articles 2(2) and 22(1) of the Código Fiscal do Investimento (Tax Code on Investment), approved by Decreto-Lei n.º 162/2014 (Decree-Law No 162/2014) of 31 October 2014, and Articles 1 and 2 of the Portaria n.º 282/2014 (Ministerial Order No 282/2014) of 30 December 2014, the processing of fishery and aquaculture products relating to ‘salted cod’, ‘frozen cod’ and ‘desalted cod’ in Economic Activity Code 10204Rev3 does not constitute the processing of agricultural products for the purposes of granting the relevant tax advantages?
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1 Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty (OJ 2014 L 187, p. 1).
1 Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013 on the common organisation of the markets in fishery and aquaculture products, amending Council Regulations (EC) No 1184/2006 and (EC) No 1224/2009 and repealing Council Regulation (EC) No 104/2000 (OJ 2013 L 354, p. 1).