Asunto C-695/18: Petición de decisión prejudicial presentada por el Tribunal Económico Administrativo Central de Madrid (España) el 7 de noviembre de 2018 — Agencia Pública Empresarial de la Radio y Televisión de Andalucía (RTVA) / Agencia Estatal de la Administración Tributaria (AEAT)
Section | información judicial |
25.2.2019 ES Diario Oficial de la Unión Europea C 72/4
Lengua de procedimiento: español
Tribunal Económico Administrativo Central de Madrid
Demandante: Agencia Pública Empresarial de la Radio y Televisión de Andalucía (RTVA)
Demandada: Agencia Estatal de la Administración Tributaria (AEAT)
1) ¿Es posible considerar a las entidades como las descritas, junto con los organismos de Derecho público que las constituyen, como sujetos pasivos únicos a los efectos del IVA, tal y como estos se configuran por el artículo 11 de la Directiva 2006/112/CE (1)
2) En caso de que la respuesta a la anterior cuestión sea positiva, ¿habría que considerar que la financiación que reciben dichas entidades procedentes de los organismos de Derecho público que las constituyen en ningún caso se pueda calificar como contraprestación de prestaciones de servicios sujetas al IVA
3) En cuanto a la deducción de las cuotas de IVA soportadas por estas entidades, ¿debería ser el sujeto pasivo único el que determine, como tal, el importe deducible, aplicando lo dispuesto por el artículo 168 de la Directiva 2006/112/CE en función de las actividades desarrolladas por el mismo
4) En particular, y por lo que se refiere a las...
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