Sonaecom SGPS SA contra Autoridade Tributária e Aduaneira.

Core Citations

WORK EXPRESSION OF

• Sonaecom SGPS SA v Autoridade Tributária e Aduaneira.

This document cites

• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.
• Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira.
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft GbR v Finanzamt Krefeld.
• Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen.



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• Commissioners for Her Majesty's Revenue and Customs contra The Chancellor, Masters and Scholars of the University of Cambridge.
• Finanzamt Hildesheim v BLC Baumarkt GmbH & Co. KG.
• Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG and Finanzamt Hamburg-Mitte v Finanzamt Nordenham and Marenave Schiffahrts AG.
• Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia v „Iberdrola Inmobiliaria Real Estate Investments“ EOOD.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Marle Participations SARL v Ministre de l'Économie et des Finances.
• Ryanair Ltd v The Revenue Commissioners.
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Judgment of the Court (First Chamber) of 12 November 2020.#Sonaecom SGPS SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Article 4 – Concept of ‘taxable person’ – Mixed holding company – Article 17 – Right to deduct input VAT – Input VAT paid by a mixed holding company in respect of consultancy services relating to a market study with a view to the possible acquisition of shareholdings in other companies – Abandonment of proposed acquisition – Input VAT paid on a bank commission for organising and putting together a bond loan, intended to provide subsidiaries with the necessary means to make investments – Investments not made.#Case C-42/19.