European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of certain provisions of Council Directive (EC) 2006/112 (on the common system of value added tax). The request had been made in proceedings between Lisboagás GDL — Sociedade Distribuidora de Gás Natural de Lisboa SA (Lisboagás) and the respondent Portuguese fiscal and customs authority concerning self-assessments for VAT by Lisboagas which the respondent had refused to accept.