Court of Justice of the European Union · Judgment
C‑496/11Portugal Telecom SGPS SA v Fazenda Pública
- Decided
- 2012-09-06
- ECLI
- ECLI:EU:C:2012:557
- CELEX
- 62011CJ0496
- Finality
- Final, the decision cannot be appealed
The court's own keywords
VAT — Sixth Directive — Articles 17(2) and 19 — Deductions — VAT due or paid for services acquired by a holding company — Services having a direct, immediate and unequivocal relationship with taxable output transactions.
Interprets
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act