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Court of Justice of the European Union · Judgment

C-712/19Novo Banco SA v Junta de Andalucía

Decided
2021-02-25
ECLI
ECLI:EU:C:2021:137
CELEX
62019CJ0712
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Freedom of establishment Free movement of capital – Taxation Tax on customer deposits held by credit institutions – Tax deductions granted solely to institutions with their registered office or agencies in the territory of the Autonomous Community of Andalusia – Tax deductions granted solely for investments in projects carried out in that Autonomous Community – Common system of value added tax (VAT) Directive 2006/112/EC Article 401 Prohibition against levying other national taxes characterised as turnover taxes Concept of ‘turnover tax’ Essential characteristics of VAT None.

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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