Judgment of the Court (First Chamber) of 12 November 2020
Sonaecom SGPS SA v Autoridade Tributária e Aduaneira
Request for a preliminary ruling from the Supremo Tribunal Administrativo
Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investments not made
Case C-42/19
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2020:378 |
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Judgment
ECLI:EU:C:2020:913 |
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