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European Union
Novo Banco SA v Junta de Andalucía (C-712/19)
Consideration of the questions referred
The first question
Specific deductions
40

Novo Banco SA v Junta de Andalucía (C-712/19)

Judgment of 25 Feb 2021law://eu/cjeu/2019/c-712-19/para_40@2026-11-11

40Finally, in accordance with consistent case-law, an objective of a purely economic nature cannot justify a restriction on a fundamental freedom guaranteed by the FEU Treaty (see judgment of 7 April 2011, Commission v Portugal, C‑20/09, EU:C:2011,214, paragraph 65 and the case-law cited).

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

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-712/19 · ECLI:EU:C:2021:137
Decided: 25 Feb 2021
Procedure: Preliminary reference · referred by the Tribunal Supremo (Supreme Court, Spain)
Applicant: Novo Banco SA
Defendant: Junta de Andalucía
Rapporteur: T. von Danwitz
Advocate General: M. Szpunar
Bench: 3 judges
A. Kumin, T. von Danwitz, P.G. Xuereb
Language: Spanish
Official: CURIA · EUR-Lex 62019CJ0712

Topics

Freedom of establishment Freedom to provide services Free movement of capital Value added tax

History · 1 version

25 Feb 2021Reading

Connections

Interprets 2: Treaty on the Functioning of the European Union (consolidated 2016)2 provisions; Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 4: NO v Autoridade Tributária e Aduaneira (C-472/22)2 provisions; Agenzia delle Entrate v Contship Italia SpA (C-433/21); UBS Real Estate Kapitalanlagegesellschaft mbH v Agenzia delle Entrate (C-478/19)2 provisions; Real Vida Seguros SA v Autoridade Tributária e Aduaneira (C-449/20)2 provisions
Cites 18: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; European Commission v Hungary (C-78/18); A/S Bevola and Jens W. Trock ApS v Skatteministeriet (C-650/16); The Commissioners for Her Majesty’s Revenue & Customs v Philips Electronics UK Ltd (C-18/11); European Commission v Portuguese Republic (C-20/09); European Commission v Republic of Austria (C-10/10); Felixstowe Dock and Railway Company Ltd and Others v The Commissioners for Her Majesty’s Revenue & Customs (C-80/12); X BV and X NV v Staatssecretaris van Financiën (C-398/16, C-399/16); Caixa d’Estalvis i Pensions de Barcelona v Generalidad de Cataluña (C-139/12); Haribo Lakritzen Hans Riegel BetriebsgmbH and Österreichische Salinen AG v Finanzamt Linz (C-436/08, C-437/08); Oy AA (C-231/05); Viking Motors AS and Others v Tallinna linn and Maksu- ja Tolliamet (C-475/17); Commission of the European Communities v French Republic (270/83); Oro Efectivo SL v Diputación Foral de Bizkaia (C-185/18); Vodafone Magyarország Mobil Távközlési Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-75/18); Hervis Sport- és Divatkereskedelmi Kft. v Nemzeti Adó- és Vámhivatal Közép-dunántúli Regionális Adó Főigazgatósága (C-385/12); Guido Imfeld and Nathalie Garcet v État belge (C-303/12)