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European Union
MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira (C-295/17)
Consideration of the questions referred
Substance
The second question
69

MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira (C-295/17)

Judgment of 22 Nov 2018law://eu/cjeu/2017/c-295-17/para_69@2026-11-10

69The assessment of whether payment of a fee is made as consideration for a supply of services is a question of EU law which needs to be determined independently of the assessment made under national law.

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

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-295/17 · ECLI:EU:C:2018:942
Decided: 22 Nov 2018
Procedure: Preliminary reference · referred by the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa) (Tax Arbitration Tribunal (Centre for Administrative Arbitration), Portugal)
Applicant: Applicant: MEO — Serviços de Comunicações e Multimédia SA
Defendant: Autoridade Tributária e Aduaneira
Rapporteur: E. Levits
Advocate General: J. Kokott
Bench: 3 judges
K. Lenaerts, E. Levits, M. Berger
Language: Portuguese
Official: CURIA · EUR-Lex 62017CJ0295

Topics

Value added tax

History · 1 version

22 Nov 2018Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 13: FRANCK d.d., Zagreb v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak (C-801/19); 'UniCredit Leasing' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (NAP) (C-242/18); 'Balgarska telekomunikatsionna kompania' EAD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia (C-127/22); A v Finanzamt X (C-713/21); Finanzamt R v W-GmbH (C-98/21); Apcoa Parking Danmark A/S v Skatteministeriet (C-90/20)3 provisions; Balgarska natsionalna televizia v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Sofia pri Tsentralno upravlenie na NAP (C-21/20); ITH Comercial Timişoara SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice (C-734/19); Vodafone Portugal – Comunicações Pessoais, SA v Autoridade Tributária e Aduaneira (C-43/19)5 provisions; San Domenico Vetraria SpA v Agenzia delle Entrate (C-94/19); Tim SpA - Direzione e coordinamento Vivendi SA v Consip SpA and Ministero dell'Economia e delle Finanze (C-395/18); Exportslachterij J. Gosschalk en Zn. BV and Others v Minister van Landbouw, Natuur en Voedselkwaliteit (C-477/18, C-478/18); Budimex S.A. v Minister Finansów (C-224/18)
Cites 12: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; 'SEGRO' Kft. v Vas Megyei Kormányhivatal Sárvári Járási Földhivatala and Günther Horváth v Vas Megyei Kormányhivatal (C-52/16, C-113/16); Proceedings brought by Polbud - Wykonawstwo sp. z o.o (C-106/16); Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Kozuba Premium Selection sp. z o.o. z siedzibą w Warszawie v Dyrektor Izby Skarbowej w Warszawie (C-308/16); Federatie Nederlandse Vakvereniging and Others v Smallsteps BV (C-126/16); Elida Gibbs Ltd v Commissioners of Customs and Excise (C-317/94); Conley King v The Sash Window Workshop Ltd and Richard Dollar (C-214/16); MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira (C-295/17); Air France-KLM and Hop!-Brit Air SAS v Ministère des Finances et des Comptes publics (C-250/14, C-289/14); Her Majesty’s Commissioners of Revenue and Customs v Paul Newey (C-653/11); Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie (C-277/05)