20.7.2015   

EN

Official Journal of the European Union

C 236/27

1.

Must Article 1(2), Article 2(1)(a) and (c), Article 14(1), Article 24(1), Article 73, Article 78(b), and Article 135(1)(b) of Council Directive 2006/112/EC (1) of 28 November 2006 (‘the VAT Directive’) be interpreted as meaning that a supply of goods and a grant of a loan made in accordance with a contract concluded between an integrator and an integrated producer constitute distinct and independent transactions for the purposes of VAT liability, or as meaning that a single transaction is carried out, the tax base of which includes, in addition to the consideration for the goods supplied, the interest on the loan granted?

2.

If the latter interpretation is in accordance with the VAT Directive, may the VAT Directive be interpreted, as regards the single transaction which covers the supply of goods subject to VAT and the supply of services exempt from VAT, as meaning that the transaction constitutes an exception to the principle of the general application of VAT? If so, what criteria must be met?

3.

Does the fact that the integrator may, in accordance with the contract, supply further services to the integrated producer, at the latter’s request, or may purchase all of the agricultural goods produced, influence the answer to the foregoing questions and if so, to what extent?