Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 2006/112 -A96 : paragraphs 3, 4
• Directive 2006/112 -A98 : paragraph 3
• Directive 2006/112 -A98P1 : paragraph 5
• Directive 2006/112 -A98P2 : paragraph 5
• Directive 2006/112 -A106 : paragraphs 6, 7, 9, 23, 31
• Directive 2006/112 -A107 : paragraphs 6, 8, 31
• Directive 2006/112 -N4 : paragraph 6
• Directive 2006/112 -N4PT2 : paragraphs 1, 9, 19 - 24, 26 - 29, 31, 32, 36
• Directive 2009/47 : paragraphs 6, 23
• Court of Justice - Judgment C -715/18 -N25 : paragraph 30
• Court of Justice - Judgment C -218/21 : paragraph 20
• Court of Justice - Judgment C -218/21 -N29 : paragraph 24
• Court of Justice - Judgment C -218/21 -N34 : paragraph 25
• Court of Justice - Judgment C -218/21 -N35 : paragraph 26
• Court of Justice - Judgment C -218/21 -N40 : paragraph 30
• Court of Justice - Opinion C -433/22 : paragraph 32

Operative part

• Interprets : Directive 2006/112 -N4PT2

Opinion

• Charter of Fundamental Rights of the EU (2007), Article 20 : point 56
  
• TFEU, Article 267 : point 18
  
• TFEU, Article 288 -L3 : point 44
  
• TEU, Article 2 : point 50
  
• Directive 2006/112 : point 9
  
• Directive 2006/112 -A96 : point 4
  
• Directive 2006/112 -A98 : point 8
  
• Directive 2006/112 -A98P1 : points 5, 37
  
• Directive 2006/112 -A98P2 : points 5, 37
  
• Directive 2006/112 -A106 : points 6, 8, 20, 22, 30
  
• Directive 2006/112 -A106L1 : point 34
  
• Directive 2006/112 -A107 : points 6, 7, 30
  
• Directive 2006/112 -A122 : point 41
  
• Directive 2006/112 -A135P1LL : point 32
  
• Directive 2006/112 -N3 : points 37, 41, 46
  
• Directive 2006/112 -N3PT10BIS : point 8
  
• Directive 2006/112 -N4 : points 37, 46
  
• Directive 2006/112 -N4PT2 : points 8, 18, 20 - 24, 26, 34 - 36, 58
  
• Directive 2009/47 : point 8
  
• Court of Justice - Rules of Procedure (2012) -A76P2 : point 19
  
• Court of Justice - Judgment C -317/94 -N19 : point 31
  
• Court of Justice - Judgment C -491/01 -N123 : point 48
  
• Court of Justice - Judgment C -357/07 -N37 : point 46
  
• Court of Justice - Judgment C -518/07 -N41 : point 50
  
• Court of Justice - Judgment C -41/09 -N66 : point 53
  
• Court of Justice - Judgment C -94/09 -N25 : point 37
  
• Court of Justice - Judgment C -94/09 -N28 : point 42
  
• Court of Justice - Judgment C -94/09 -N29 : point 38
  
• Court of Justice - Judgment C -94/09 -N35 : point 42
  
• Court of Justice - Judgment C -94/09 -N40 : point 46
  
• Court of Justice - Judgment C -360/11 -N86 : point 31
  
• Court of Justice - Judgment C -91/12 -N23 : point 39
  
• Court of Justice - Judgment C -203/12 -N35 : point 48
  
• Court of Justice - Judgment C -249/12 -N34 : point 31
  
• Court of Justice - Judgment C -454/12 -N47 : point 42
  
• Court of Justice - Judgment C -454/12 -N54 : point 47
  
• Court of Justice - Judgment C -454/12 -N60 : point 53
  
• Court of Justice - Judgment C -219/13 -N23 : point 41
  
• Court of Justice - Judgment C -219/13 -N34 : point 53
  
• Court of Justice - Judgment C -390/15 -N41 : point 56
  
• Court of Justice - Judgment C -390/15 -N54 : point 48
  
• Court of Justice - Judgment C -390/15 -N70 : point 54
  
• Court of Justice - Judgment C -573/15 -N22 : point 31
  
• Court of Justice - Judgment C -573/15 -N25 : points 37, 41
  
• Court of Justice - Judgment C -573/15 -N28 : points 37, 46
  
• Court of Justice - Judgment C -573/15 -N30 : point 46
  
• Court of Justice - Judgment C -154/16 -N69 : point 31
  
• Court of Justice - Judgment C -499/16 -N23 : point 41
  
• Court of Justice - Judgment C -499/16 -N24 : point 38
  
• Court of Justice - Judgment C -499/16 -N31 : point 47
  
• Court of Justice - Judgment C -499/16 -N33 : point 47
  
• Court of Justice - Judgment C -499/16 -N36 : point 53
  
• Court of Justice - Judgment C -264/17 -N22 : point 39
  
• Court of Justice - Judgment C -264/17 -N23 : point 39
  
• Court of Justice - Judgment C -516/17 -N65 : point 23
  
• Court of Justice - Judgment C -597/17 -N44 : point 41
  
• Court of Justice - Judgment C -597/17 -N46 : point 46
  
• Court of Justice - Judgment C -597/17 -N47 : point 46
  
• Court of Justice - Judgment C -597/17 -N48 : point 47
  
• Court of Justice - Judgment C -597/17 -N49 : point 53
  
• Court of Justice - Judgment C -145/18 -N32 : point 39
  
• Court of Justice - Judgment C -145/18 -N42 : point 37
  
• Court of Justice - Judgment C -145/18 -N43 : point 38
  
• Court of Justice - Judgment C -145/18 -N49 : point 42
  
• Court of Justice - Judgment C -214/18 -N40 : point 31
  
• Court of Justice - Judgment C -619/18 -N42 : point 50
  
• Court of Justice - Judgment C -619/18 -N43 : point 50
  
• Court of Justice - Judgment C -715/18 -N36 : point 46
  
• Court of Justice - Judgment C -715/18 -N38 : point 53
  
• Court of Justice - Judgment C -331/19 -N24 : point 23
  
• Court of Justice - Judgment C -331/19 -N34 : point 31
  
• Court of Justice - Judgment C -703/19 -N37 : point 31
  
• Court of Justice - Judgment C -406/20 -N25 : point 42
  
• Court of Justice - Judgment C -406/20 -N36 : point 46
  
• Court of Justice - Judgment C -406/20 -N38 : point 47
  
• Court of Justice - Judgment C -406/20 -N39 : point 47
  
• Court of Justice - Judgment C -406/20 -N48 : point 53
  
• Court of Justice - Judgment C -515/20 -N37 : point 41
  
• Court of Justice - Judgment C -515/20 -N44 : point 47
  
• Court of Justice - Judgment C -218/21 -N29 : point 23
  
• Court of Justice - Judgment C -218/21 -N31 : point 24
  
• Court of Justice - Judgment C -218/21 -N34 : points 25, 27
  
• Court of Justice - Judgment C -218/21 -N35 : points 26, 27
  
• Court of Justice - Judgment C -218/21 -N42 : point 2
  
• Court of Justice - Judgment C -218/21 -N45 : point 44
  
• Court of Justice - Judgment C -218/21 -N46 : point 44
  
• Court of Justice - Judgment C -330/21 -N34 : points 37, 42
  
• Court of Justice - Judgment C -330/21 -N39 : point 44
  

Dates

Date of the lodging of the application initiating proceedings

• 30/06/2022

Date of the Opinion

• 07/09/2023

Date of the hearing

Information not available

Date of delivery

11/01/2024

References

Publication in the Official Journal

Information not available

Name of the parties

HPA - Construções

Notes on Academic Writings

Information not available

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Supremo Tribunal Administrativo - Portugal

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Código do Imposto sobre o Valor Acrescentado (CIVA) Ofício-circulado n.° 30025, de 7 de agosto 2000 - Direcção de Serviços do IV

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

huitième chambre (Cour)

Judge-Rapporteur

Jürimäe

Advocate General

Kokott

Language(s) of the Case

• Portuguese
  

Language(s) of the Opinion

• German