Judgment of the Court (Ninth Chamber) of 12 February 2015 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Surgicare — Unidades de Saúde SA v Fazenda Pública

(Case C-662/13) (1)

((Reference for a preliminary ruling - VAT - Directive 2006/112/EC - Deduction of input tax - Transactions constituting an abusive practice - National tax law - Special national procedure where the existence of abusive practices is suspected in the field of taxation - Principles of effectiveness and equivalence))

(2015/C 118/12)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Surgicare — Unidades de Saúde SA

Defendant: Fazenda Pública

Operative part of the judgment

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that it does not preclude the mandatory preliminary application of a national administrative procedure, such as that laid down by Article 63 of the Code of Taxation Procedure and Proceedings (Código de Procedimento e de Processo Tributário), in the event that the revenue authorities suspect the existence of an abusive practice.

(1)  OJ C 78, 15.3.2014.