Asunto C-516/14: Petición de decisión prejudicial planteada por el Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) el 17 de noviembre de 2014 — Barlis 06 — Investimentos Imobiliários e Turísticos, S.A./Autoridade Tributária e Aduaneira
Section | información judicial |
Issuing Organization | Comisión Europea |
2.2.2015 ES Diario Oficial de la Unión Europea C 34/11
Lengua de procedimiento: portugués
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parte instante: Barlis 06 — Investimentos Imobiliários e Turísticos, S.A.
Parte instada: Autoridade Tributária e Aduaneira
¿Permite la correcta interpretación del artículo 226, punto 6, de la Directiva IVA (1) que la Autoridade Tributária e Aduaneira considere insuficiente la descripción de una factura que contenga la mención «servicios jurídicos prestados desde una determinada fecha hasta la presente» o únicamente «servicios jurídicos prestados hasta la presente», teniendo en cuenta que puede, al amparo del principio de colaboración, obtener los elementos complementarios...
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