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European Union
European Commission v Portuguese Republic (C-524/10)
Judgment
The action
Arguments of the parties
35

European Commission v Portuguese Republic (C-524/10)

Judgment of 8 Mar 2012law://eu/cjeu/2010/c-524-10/para_35@2026-11-12

35Second, to accept the interpretation maintained by the Commission would run counter to the principle of legal certainty and the objective of simple and uniform application of the rules of the common system of VAT.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fourth Chamber
Case: C-524/10 · ECLI:EU:C:2012:129
Decided: 8 Mar 2012
Procedure: Infringement action
Applicant: European Commission
Defendant: Portuguese Republic
Rapporteur: E. Jarašiūnas
Advocate General: J. Kokott
Bench: 5 judges
J.-C. Bonichot, K. Schiemann, L. Bay Larsen, C. Toader, E. Jarašiūnas
Language: Portuguese
Official: CURIA · EUR-Lex 62010CJ0524

Topics

Value added tax

History · 1 version

8 Mar 2012Reading

Connections

Cited by 5: Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs (C-262/16); Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3 (C-378/15)2 provisions; Christine Nigl and Others v Finanzamt Waldviertel (C-340/15); European Commission v Republic of Poland (C-281/11)2 provisions; European Commission v Portuguese Republic (C-34/11)2 provisions
Cites 16: Treaty on the Functioning of the European Union (consolidated 2016); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; European Commission v Italian Republic (C-297/08); Commission of the European Communities v Republic of Austria (C-110/00); Commission of the European Communities v Italian Republic (3/86); European Commission v Portuguese Republic (C-524/10); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; European Commission v United Kingdom of Great Britain and Northern Ireland (C-582/08); Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax; European Commission v Kingdom of Spain (C-487/08); European Commission v Kingdom of Spain (C-211/08); Commission of the European Communities v Republic of Austria (C-128/05); Finanzamt Rendsbug v Detlev Harbs (C-321/02); Finanzamt Arnsberg v Stadt Sundern (C-43/04); Italian Republic v Commission of the European Communities (C-178/00); Commission of the European Communities v Italian Republic (C-362/90)