Case C-25/11: Judgment of the Court (Eighth Chamber) of 16 February 2012 (reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Varzim Sol — Turismo, Jogo e Animação SA v Fazenda Pública (Taxation — Sixth VAT Directive — Deduction of input tax — Article 17(2) and (5) and Article 19 — ‘Subsidies’ used for the purchase of goods and services — Restriction of the right to deduct)