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Court of Justice of the European Union · Order

C-459/21The Navigator Company SA and Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira

Decided
2022-12-09
ECLI
ECLI:EU:C:2022:979
CELEX
62021CO0459
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Value added tax (VAT) – Directive 2006/112/EC – Article 176 – Exclusions from the right to deduct VAT – Less favourable scheme compared to the mechanism for deducting expenses provided for in respect of a direct tax governed by national law – Principle of equivalence – Inapplicability.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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