GC VAT Case T-324/25 (Novo Banco) – Order – Proceedings stayed until resolution of similar case C-521/24

Summary

Case Overview: The General Court has suspended proceedings in Case T-324/25, which involves a preliminary ruling request from the Supremo Tribunal Administrativo of Portugal regarding the interpretation of VAT deduction rights under Article 178 et seq. of Council Directive 2006/112/EC, particularly in relation to the principle of fiscal neutrality.
Request for Clarification: The referring court, Novo Banco, S.A., questions whether a taxable person can exercise the right to deduct VAT after recalculating the taxable amount and submitting a periodic return, given that the tax facts and period in question have been verified within the general limitation period of four years.
Connection to Another Case: The General Court has decided to stay the proceedings in this case until the Court of Justice resolves a similar question raised in Case C-521/24 (Aptiv Services Hungary), indicating that the outcome of that case may impact the interpretation relevant to the current proceedings.

Order

The proceedings in Case T-324/25 are stayed pending the decision of the Court closing the proceedings in Case C-521/24: Aptiv Services Hungary

Source