Asunto C-516/14: Sentencia del Tribunal de Justicia (Sala Cuarta) de 15 de septiembre de 2016 [petición de decisión prejudicial planteada por el Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal] — Barlis 06 — Investimentos Imobiliários e Turísticos, S.A./Autoridade Tributária e Aduaneira [«Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículo 178, letra a) — Derecho a deducción — Condiciones de ejercicio — Artículo 226, puntos 6 y 7 — Datos que deben constar obligatoriamente en la factura — Alcance y naturaleza de los servicios prestados — Fecha en la que se ha efectuado la prestación de servicios»]
Section | información judicial |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
14.11.2016 ES Diario Oficial de la Unión Europea C 419/6
Lengua de procedimiento: portugués
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Demandante: Barlis 06 — Investimentos Imobiliários e Turísticos, S.A.
Demandada: Autoridade Tributária e Aduaneira
El artículo 226 de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe interpretarse en el sentido de que unas facturas en las que sólo se hace mención de unos «servicios jurídicos prestados desde [el día indicado] hasta la fecha», como las del asunto principal, no cumplen, a priori, los requisitos exigidos en el punto 6 de dicho artículo, y de que unas facturas en las que sólo se hace mención de unos «servicios jurídicos prestados hasta la fecha» no cumplen, a priori, los requisitos exigidos en el punto 6 ni los exigidos en el punto 7 del mismo artículo, extremos que, no obstante, deberá verificar el órgano jurisdiccional remitente.
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