Judgment of the Court (Seventh Chamber) of 24 February 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo -Portugal) — Suzlon Wind Energy Portugal — Energia Eólica Unipessoal, Lda v Autoridade Tributária e Aduaneira

(Case C-605/20) (1)

(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 2(1)(c) - Applicability ratione temporis - Supplies subject to VAT - Supplies 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)

(2022/C 165/22)

Language of the case: Portuguese

Referring court

Supremo Tribunal Administrativo

Parties to the main proceedings

Applicant: Suzlon Wind Energy Portugal — Energia Eólica Unipessoal, Lda

Defendant: Autoridade Tributária e Aduaneira

Operative part of the judgment

Article 2(1)(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that transactions forming part of a contractual framework which identifies a supplier of services, the purchaser of those services and the nature of the services in question, duly accounted for by the taxable person, bearing a heading confirming the nature of the services and having given rise to remuneration received by the supplier constituting the actual value of those services in the form of debit notes, form a supply of services for consideration within the meaning of that provision, notwithstanding, first, any absence of profit for the taxable person and, second, the existence of a guarantee relating to the goods in respect of which those services were provided.

(1)  OJ C 44, 8.2.2021.