Asunto C-16/17: Petición de decisión prejudicial planteada por el Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) el 13 de enero de 2017 — TGE Gas Engineering GmbH — Sucursal em Portugal/Autoridade Tributária e Aduaneira
Section | información judicial |
3.4.2017 ES Diario Oficial de la Unión Europea C 104/34
Lengua de procedimiento: portugués
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Demandante: TGE Gas Engineering GmbH — Sucursal em Portugal
Demandada: Autoridade Tributária e Aduaneira
Los artículos 44, 45, 132, apartado 1, letra f), 167, 168, 169, 178, 179 y 192, letra a), 193, 194 y 196 de la Directiva IVA (Directiva 2006/112), (1) los artículos 10 y 11 del Reglamento de Ejecución (UE) n.o 282/2011 (2) y el principio de neutralidad, ¿deben interpretarse en el sentido de que se oponen a que la Administración tributaria portuguesa deniegue el derecho a la deducción de IVA a una sucursal de una sociedad alemana, en una situación en la que:
— la sociedad alemana obtuvo un número de identificación fiscal en Portugal para la realización de un acto aislado, en particular, la «adquisición de participación social», correspondiente a una entidad no residente sin establecimiento permanente;
— posteriormente, se registró en Portugal la sucursal de dicha sociedad alemana y le fue atribuido un número de identificación fiscal propio, como establecimiento permanente de esta sociedad;
— más tarde, la sociedad alemana, utilizando el primer número de identificación fiscal, celebró con otra empresa un contrato de constitución de una agrupación de interés económico (AIE), para la ejecución de un contrato de obra en Portugal;
— posteriormente, la sucursal, usando su proprio número de identificación fiscal, subcontrató con la AIE, acordándose las prestaciones recíprocas entre la sucursal y la AIE y que esta última debería facturar a los subcontratistas, en las proporciones acordadas, los gastos en los que incurriese;
— en las notas de...
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