Reports of Cases
not yet published (Court Reports - general)
Subject-matter
Information not available
Systematic classification scheme
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1.
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4 Internal policy of the European Union
4.10 Tax provisions
4.10.02 Harmonization of tax legislation
4.10.02.01 Value added tax
4.10.02.01.02 Scope
4.10.02.01.02.03 Taxable transactions
4.10.02.01.02.03.01 Supply of goods |
Citations of case-law or legislation
References in grounds of judgment
Operative part
Opinion
Information not available
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Information not available
Date of the hearing
Information not available
Date of delivery
05/10/2023
References
Publication in the Official Journal
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Name of the parties
Deco Proteste - Editores
Notes on Academic Writings
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Procedural Analysis Information
Source of the question referred for a preliminary ruling
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD) - Portugal
Subject-matter
- Taxation
- - Value added tax
Provisions of national law referred to
Decreto-Lei n.º 102/2008, de 20 de junho de 2008 - Altera e republica o Código do Imposto sobre o Valor Acrescentado e o Regime do IVA nas Transacções Intracomunitárias, art. 3 et 18 et liste I annexée Portaria n.º 497/2008, de 24 de junho 2012 - Regulamenta as condições delimitadoras do conceito de amostras e de ofertas de pequeno valor e define os procedimentos e obrigações contabilísticas a cumprir pelos sujeitos passivos do imposto, para efeitos de aplicação do disposto no n.º 7 do artigo 3.º do Código do Imposto sobre o Valor Acrescentado, art. 3
Provisions of international law referred to
Information not available
Procedure and result
- Reference for a preliminary ruling
Formation of the Court
septième chambre (Cour)
Judge-Rapporteur
Wahl
Advocate General
Richard de la Tour
Language(s) of the Case
Language(s) of the Opinion
Information not available