Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Portugal Telecom SGPS SA v Fazenda Pública (C-496/11)
Judgment
Consideration of the questions referred
Substance
41

Portugal Telecom SGPS SA v Fazenda Pública (C-496/11)

Judgment of 6 Sept 2012law://eu/cjeu/2011/c-496-11/para_41@2026-11-10

41On the other hand, the goods and services which are used by the taxable person solely to carry out economic transactions giving rise to a right to deduct do not fall within the scope of Article 17(5) of the Sixth Directive, but are covered, as regards the deduction system, by Article 17(2) thereof.

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

Key facts

Court: Court of Justice · Sixth Chamber
Case: C-496/11 · ECLI:EU:C:2012:557
Decided: 6 Sept 2012
Procedure: Preliminary reference · referred by the Tribunal Central Administrativo Sul (Portugal)
Applicant: Portugal Telecom SGPS SA
Defendant: Fazenda Pública
Rapporteur: C.G. Fernlund
Advocate General: P. Mengozzi
Bench: 3 judges
U. Lõhmus, A. Ó Caoimh, C.G. Fernlund
Language: Portuguese
Official: CURIA · EUR-Lex 62011CJ0496

Topics

Value added tax

History · 1 version

6 Sept 2012Reading

Connections

Interprets 1: 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
Cited by 11: Andrey Anatolyevich Kozitsyn v Council of the European Union (T-607/22); Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP (C-21/20); Związek Gmin Zagłębia Miedziowego w Polkowicach v Szef Krajowej Administracji Skarbowej (C-566/17); EN.SA. Srl v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-712/17); Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances (C-165/17)2 provisions; Ryanair Ltd v The Revenue Commissioners (C-249/17); Szef Krajowej Administracji Skarbowej v Gmina Ryjewo (C-140/17); Marle Participations SARL v Ministre de l'Économie et des Finances (C-320/17); Mercedes Benz Italia SpA v Agenzia delle Entrate Direzione Provinciale Roma 3 (C-378/15); Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG v Finanzamt Nordenham and Finanzamt Hamburg-Mitte v Marenave Schiffahrts AG (C-108/14, C-109/14); Staatssecretaris van Financiën v X BV (C-651/11)2 provisions
Cites 19: Treaty on the Functioning of the European Union (consolidated 2016); Investrand BV v Staatssecretaris van Financiën (C-435/05); Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen (C-60/90); Abbey National plc v Commissioners of Customs & Excise (C-408/98); Skatteverket v AB SKF (C-29/08); Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen (C-437/06); Finanzamt Düsseldorf-Süd v SALIX Grundstücks-Vermietungsgesellschaft mbH & Co. Objekt Offenbach KG (C-102/08); Hansgeorg Lennartz v Finanzamt München III (C-97/90); Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais (C-16/00); Varzim Sol — Turismo, Jogo e Animação SA v Fazenda Pública (C-25/11); Kretztechnik AG v Finanzamt Linz (C-465/03); Ulrich Schröder v Finanzamt Hameln (C-450/09); Floridienne SA and Berginvest SA v Belgian State (C-142/99); Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT) (C-110/98, C-111/98, C-112/98, C-113/98, C-114/98, C-115/98, C-116/98, C-117/98, C-118/98, C-119/98, C-120/98, C-121/98, C-122/98, C-123/98, C-124/98, C-125/98, C-126/98, C-127/98, C-128/98, C-129/98, C-130/98, C-131/98, C-132/98, C-133/98, C-134/98, C-135/98, C-136/98, C-137/98, C-138/98, C-139/98, C-140/98, C-141/98, C-142/98, C-143/98, C-144/98, C-145/98, C-146/98, C-147/98); Commissioners of Customs and Excise v Midland Bank plc (C-98/98); BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State (C-62/93); Sofitam SA (formerly Satam SA) v Ministre chargé du Budget (C-333/91); Harnas & Helm CV v Staatssecretaris van Financiën (C-80/95); 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