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url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62026CN0314
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lang: en
published_at: '2026-07-19T22:00:00Z'
fetched_at: '2026-07-25T17:44:38.774980Z'
updated_at: '2026-07-25T18:23:53Z'
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attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62026CN0314),
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summary: 欧州連合裁判所は2026年4月9日にポルトガルの行政仲裁機関から提起された税務に関する予備的審理請求を受けて、ネックァーファンドマスター1社と税務当局との間で法的な疑問を検討している。
summary_source: llm
summary_en: 欧州連合裁判所は2026年4月9日にポルトガルの行政仲裁機関から提起された税務に関する予備的審理請求を受けて、ネックァーファンドマスター1社と税務当局との間で法的な疑問を検討している。
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  doc_id: 62026CN0314
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  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 2 - All case-law of the Court of Justice of the European Union
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title: 'Case C-314/26, Neckar-FundMaster 1: Request for a preliminary ruling from
  the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) (Portugal)
  lodged on 9 April 2026 – NECKAR-FundMaster 1 v Autoridade Tributária e Aduaneira'
---

# Case C-314/26, Neckar-FundMaster 1: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) (Portugal) lodged on 9 April 2026 – NECKAR-FundMaster 1 v Autoridade Tributária e Aduaneira

## TL;DR
欧州連合裁判所は2026年4月9日にポルトガルの行政仲裁機関から提起された税務に関する予備的審理請求を受けて、ネックァーファンドマスター1社と税務当局との間で法的な疑問を検討している。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Case C-314/26, Neckar-FundMaster 1: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) (Portugal) lodged on 9 April 2026 – NECKAR-FundMaster 1 v Autoridade Tributária e Aduaneira](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62026CN0314) — published 2026-07-19T22:00:00Z