Comunicaciones al DO nº C-756/19 of Tribunal de Justicia, Sala Séptima, December 20, 2019
Resolution Date | December 20, 2019 |
Issuing Organization | Sala Séptima |
Decision Number | C-756/19 |
Petición de decisión prejudicial planteada por el Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD) (Portugal) el 15 de octubre de 2019 - Ramada Storax S. A. / Autoridade Tributária e Aduaneira
(Asunto C-756/19)
Lengua de procedimiento: portugués
Órgano jurisdiccional remitente
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD)
Partes en el procedimiento principal
Demandante: Ramada Storax, S. A.
Demandada: Autoridade Tributária e Aduaneira (Administración Tributaria y Aduanera)
Cuestión prejudicial
¿Pueden interpretarse los artículos 90 y 273 de la Directiva 2006/112/CE, 1 del Consejo, […], y los principios de neutralidad del IVA y de proporcionalidad y las libertades económicas fundamentales en el sentido de que permiten que el legislador portugués, en virtud del artículo 78, apartado 7, letra b), del Código del Impuesto sobre el Valor Añadido (Código del IVA), aprobado por el Decreto-ley n.o 394-B/84, de 26 de diciembre, circunscriba la regularización del Impuesto sobre el Valor Añadido (IVA) relativa a los créditos considerados irrecuperables en el marco de un procedimiento de insolvencia a los supuestos previstos en el mismo [es decir, cuando se haya declarado el carácter limitado de la insolvencia, tras adquirir firmeza la sentencia de reconocimiento y prelación de créditos prevista en el Código da Insolvência e da Recuperação de Empresas (CIRE) (Código de insolvencia y de recuperación de empresas), aprobado por...
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