THE ORDER OF THE COURT OF JUSTICE OF SEPTEMBER 17, 2020 IN CASE C-837/19, SUPER BOCK BEBIDAS SA, ON THE COMPATIBILITY OF THE PROVISIONS OF ARTICLE 21 OF THE PORTUGUESE VAT CODE WITH THE EUROPEAN DIRECTIVE. SOME COMMENTS.

Abstract

The present note only aims to contribute to show the reasoning and to help a correct  reading of the discipline of article 21 of the Portuguese VAT Code, as well as its maintenance til now. The context is that of the quite recent Order of the European Court, issued in Case C-837/19, of 20 September, a process involving Super Bock Bebidas SA against the Tax and Customs Authority, a dispute that has been object of a request  of arbitral pronouncement in the Administrative Arbitration Center (CAAD), the latter having sent a request for a preliminary ruling to that Court of Justice, on November 19, 2019. Based on the respective legal grounds, we analyze, to understand, describe and systematize the “path” of the national legislator in the establishment of some exclusions to the right to deduct input VAT, comparing its initial wording, within the scope of the indirect tax reform carried out, abolishing  the existinh  Transaction Tax (Imposto de Transações) and its grounds, with the reasons that legitimized its maintenance  at the date of Portugal's accession to the European Economic Community, reasons reasons that are still valid, in order to conclude by an appropriate, correct, and as such, fair decision of the European Court of Justice.

DOI: 10.46294/ulplr-rdulp.v15i1.7943