Court of Justice 11 June 2013, C‑618/11, C‑637/11 and C‑659/11 (TVI — Televisão Independente SA v Fazenda Pública.)

OPINION OF ADVOCATE GENERAL CRUZ VILLALÓN delivered on 11 June 2013 ( 1 ) Joined Cases C‑618/11, C‑637/11 and C‑659/11 TVI Televisão Independente SA v Fazenda Pública (Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal)) ‛Taxation — VAT — Sixth Council Directive 77/388/EEC — Article 11(A)(2)(a) and (3)(c) — Council Directive 2006/112/EC — Articles 78(a) and 79(c)