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European Union
Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira (C-516/14)
Judgment
Consideration of the question referred
First part of the question: compliance…
29

Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira (C-516/14)

Judgment of 15 Sept 2016law://eu/cjeu/2014/c-516-14/para_29@2026-11-11

29In the second place, Article 226(7) of Directive 2006/112 requires the invoice to show the date on which the supply of services was made or completed.

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

Key facts

Court: Court of Justice · Fourth Chamber
Case: C-516/14 · ECLI:EU:C:2016:690
Decided: 15 Sept 2016
Procedure: Preliminary reference · referred by the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Tax Arbitration Tribunal (Centre for Administrative Arbitration), Portugal)
Applicant: Barlis 06 — Investimentos Imobiliários e Turísticos SA
Defendant: Autoridade Tributária e Aduaneira
Rapporteur: C. Vajda
Advocate General: J. Kokott
Bench: 5 judges
T. von Danwitz, C. Lycourgos, E. Juhász, C. Vajda, K. Jürimäe
Language: Portuguese
Official: CURIA · EUR-Lex 62014CJ0516

Topics

Value added tax

History · 1 version

15 Sept 2016Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 11: S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (C-726/23); 'SEM Remont' EOOD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-624/23)2 provisions; Raiffeisen Leasing v Republika Slovenija (C-235/21); Ferimet SL v Administración General del Estado (C-281/20); Finanzamt B v X-Beteiligungsgesellschaft mbH (C-324/20)3 provisions; E v Finanzamt N and Z vFinanzamt G (C-45/20); A. v Dyrektor Krajowej Informacji Skarbowej (C-895/19); Morgan Stanley & Co International plc v Ministre de l'Économie et des Finances (C-165/17); Lucreţiu Hadrian Vădan v Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală Regională a Finanţelor Publice Braşov - Administraţia Judeţeană a Finanţelor Publice Alba (C-664/16); Rochus Geissel v Finanzamt Neuss and Finanzamt Bergisch Gladbach v Igor Butin (C-374/16, C-375/16); Josef Plöckl v Finanzamt Schrobenhausen (C-24/15)
Cites 11: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Abcur AB v Apoteket Farmaci AB and Apoteket AB (C-544/13, C-545/13); Radu Florin Salomie and Nicolae Vasile Oltean v Direcția Generală a Finanțelor Publice Cluj (C-183/14); ‘Evita-K’ EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-78/12); PPUH Stehcemp sp. j Florian Stefanek, Janina Stefanek, Jaroslaw Stefanek v Dyrektor Izby Skarbowej w Łodzi (C-277/14); Maks Pen EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia (C-18/13); Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-385/09); Twoh International BV v Staatssecretaris van Financiën (C-184/05); Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu (C-280/10); Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira (C-516/14); Pannon Gép Centrum Kft v APEH Központi Hivatal Hatósági Főosztály Dél-dunántúli Kihelyezett Hatósági Osztály (C-368/09)