January 23
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Anjum Shabbir
21st January 2020

Portuguese court refers questions on VAT and insolvency proceedings

In the case of Ramada Storax SA v Autoridade Tributária e Aduaneira (C-756/19), the Portuguese Tribunal (Arbitral Tributário) (Centro de Arbitragem Administrativa – CAAD) has asked for a preliminary reference on the interpretation of Articles 90 and 273 of VAT Directive 2006/112, to determine whether domestic measures restricting adjustments of VAT for debts deemed irrecoverable in insolvency proceedings comply with the VAT Directive.

The questions for a preliminary ruling were published today and are accessible here.


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