Asunto C-33/16: Petición de decisión prejudicial planteada por el Korkein hallinto-oikeus (Finlandia) el 20 de enero de 2016 — A Oy
Section | información judicial |
29.3.2016 ES Diario Oficial de la Unión Europea C 111/13
Lengua de procedimiento: finés
Korkein hallinto-oikeus
Recurrente: A Oy
Otra parte: Veronsaajien oikeudenvalvontayksikkö
1) ¿Debe interpretarse el artículo 148, letra d), de la Directiva 2006/112/CE (1) del Consejo, relativa al sistema común del impuesto sobre el valor añadido, en el sentido que la carga y descarga de un buque constituyen prestaciones de servicios a los efectos de esta disposición, que, con arreglo al artículo 148, letra a), de dicha Directiva, se efectúan para las necesidades directas de cargamento de los buques marítimos
2) ¿Debe interpretarse el artículo 148, letra d), de la Directiva 2006/112/CE —habida cuenta del apartado 24 de la sentencia del Tribunal de Justicia de la Unión Europea Elmeka (C-181/04 a C-183/04, EU:C:2006:563), conforme al cual la exención establecida en la disposición controvertida no puede extenderse a las prestaciones de servicios que se efectúan en una fase anterior de comercialización— en el sentido que lo mismo puede aplicarse a la prestación de servicios de que se trata en el presente asunto, en la que el servicio prestado por un subcontratista de la sociedad A Oy en la primera fase de operaciones comprende un servicio materialmente destinado directamente a la carga, que A Oy repercute a la empresa de transporte o de expedición de mercancías
3) ¿Debe interpretarse el artículo 148, letra d), de la Directiva 2006/112/CE —habida cuenta del apartado 24 de la sentencia...
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