Judgment of the Court of Justice in the case TVI.

On a proper construction of Article 11(A)(1)(a), (2)(a) and (3)(c) of Sixth Council Directive and Article 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, a tax such as the ‘screening tax' provided for under Portuguese legislation for the benefit of the cinematographic and audiovisual arts must be included in the taxable amount for the purposes of the VAT payable on services consisting in the screening of commercial advertising.

C‑618/11, C‑637/11 and C‑659/11

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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