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

Domstolens egne nøkkelord

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.

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