This document is an excerpt from the EUR-Lex website
Document 62009CN0103
Case C-103/09: Reference for a preliminary ruling from Court of Appeal (United Kingdom) made on 13 March 2009 — The Commissioners for Her Majesty's Revenue & Customs v Weald Leasing Limited
Case C-103/09: Reference for a preliminary ruling from Court of Appeal (United Kingdom) made on 13 March 2009 — The Commissioners for Her Majesty's Revenue & Customs v Weald Leasing Limited
Case C-103/09: Reference for a preliminary ruling from Court of Appeal (United Kingdom) made on 13 March 2009 — The Commissioners for Her Majesty's Revenue & Customs v Weald Leasing Limited
OJ C 129, 6.6.2009, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
6.6.2009 |
EN |
Official Journal of the European Union |
C 129/8 |
Reference for a preliminary ruling from Court of Appeal (United Kingdom) made on 13 March 2009 — The Commissioners for Her Majesty's Revenue & Customs v Weald Leasing Limited
(Case C-103/09)
2009/C 129/13
Language of the case: English
Referring court
Court of Appeal
Parties to the main proceedings
Applicant: The Commissioners for Her Majesty's Revenue & Customs
Defendant: Weald Leasing Limited
Questions referred
1. |
In circumstances such as those that exist in the present case, where a largely exempt trader adopts an asset leasing structure involving an intermediate third party, instead of purchasing assets outright, does the asset leasing structure or any part of it give rise to a tax advantage which is contrary to the purpose of the Sixth Directive (1) within the meaning of paragraph 74 of the Judgment in Case C-255/02 Halifax plc, Leeds Permanent Development Services Ltd, County Wide Property Investments Ltd v. CCE (‘Halifax’)? |
2. |
Having regard to the fact that the Sixth VAT Directive contemplates the leasing of assets by exempt or partly exempt traders, and having regard to the Court's reference to ‘normal commercial operations’ in paragraphs 69 and 80 of the Judgement in Halifax and 27 of Case C-162/07 Ampliscientifica and also to the absence of any such reference in the Judgement in Case C-425/06 Part Service, is it an abusive practice for an exempt, or partly exempt, trader to do so even though in the context of its normal commercial operations it does not engage in leasing transactions? |
3. |
If the answer to question 2 is yes:
|
4. |
If the asset leasing structure or any part of it is found to constitute an abusive practice, what is the appropriate redefinition? In particular, should the national court or the tax collecting authority:
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(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of Assessment OJ L 145, p. 1