C-605/20Suzlon Wind Energy Portugal - Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Application ratione temporis – Supplies subject to VAT – Supply of services for consideration – Criteria – Intra-group relationship – Supplies consisting in repairing or replacing components of wind turbines under guarantee and preparing non-compliance reports – Debit notes issued by the supplier of services with no reference to VAT – Deduction by the supplier of the VAT charged on the goods and services for which it has been invoiced by its subcontractors in respect of those supplies.

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