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European Union
Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública (C-174/14)
Judgment
Consideration of the questions referred
The first, second and fourth questions
53

Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública (C-174/14)

Judgment of 29 Oct 2015law://eu/cjeu/2014/c-174-14/para_53@2026-11-10

53It must be noted that Article 13(1) of Directive 2006/112 makes no express reference to the law of the Member States.

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

Key facts

Court: Court of Justice · Fourth Chamber
Case: C-174/14 · ECLI:EU:C:2015:733
Decided: 29 Oct 2015
Procedure: Preliminary reference · referred by the Supremo Tribunal Administrativo (Supreme Administrative Court, Portugal)
Applicant: Saudaçor — Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA
Defendant: Fazenda Pública
Rapporteur: A. Prechal
Advocate General: N. Jääskinen
Bench: 5 judges
L. Bay Larsen, J. Malenovský, M. Safjan, A. Prechal, K. Jürimäe
Language: Portuguese
Official: CURIA · EUR-Lex 62014CJ0174

Topics

Approximation of laws Freedom of establishment Freedom to provide services Value added tax

History · 1 version

29 Oct 2015Reading

Connections

Interprets 2: Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts; Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 13: Gmina Wrocław v Dyrektor Krajowej Informacji Skarbowej (C-604/19); JZ v Prokuratura Rejonowa Łódź - Śródmieście (C-294/16 PPU); Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Guvernul României and Ministerul Finanțelor (C-179/23); The Escape Center BVBA v Belgische Staat (C-330/21)2 provisions; EQ v Administration de l'Enregistrement, des Domaines et de la TVA (C-846/19); WEG Tevesstraße v Finanzamt Villingen-Schwenningen (C-449/19); Proceedings brought by H. W (C-214/18); European Commission v Republic of Austria (C-51/18); Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (C-421/17); Nagyszénás Településszolgáltatási Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-182/17); National Roads Authority v The Revenue Commissioners (C-344/15); Odvolací finanční ředitelství v Pavlína Baštová (C-432/15); Lajvér Meliorációs Nonprofit Kft. and Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV) (C-263/15)
Cites 11: Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts; Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Fish Legal and Emily Shirley v Information Commissioner and Others (C-279/12); Gmina Wrocław v Minister Finansów (C-72/13); Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (C-283/12); Commissioners of Her Majesty’s Revenue & Customs v Isle of Wight Council and Others (C-288/07); Le Rayon d’Or SARL v Ministre de l’Économie et des Finances (C-151/13); Karol Mihal v Daňový úrad Košice V (C-456/07); Fazenda Pública v Câmara Municipal do Porto (C-446/98); 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 Kingdom of the Netherlands (C-79/09)