Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 20 June 2011 — Grattan plc v The Commissioners of Her Majesty's Revenue & Customs

(Case C-310/11)

2011/C 282/03

Language of the case: English

Referring court

First-tier Tribunal (Tax Chamber)

Parties to the main proceedings

Applicant: Grattan plc

Defendant: The Commissioners of Her Majesty's Revenue & Customs

Question referred

In relation to the period before 1 January 1978, does a taxable person have a directly effective right under Article 8(a) of the Second Council Directive of 11 April 1967 (67/228/EEC (1)), and/or the principles of fiscal neutrality and of equal treatment, to treat the basis of assessment of a supply of goods as retrospectively reduced where, after the time of that supply of goods, the recipient of the supply received a credit from the supplier which the recipient then elected either to take as a payment of money, or as a credit against amounts owed to the supplier in respect of supplies of goods to the recipient that had already taken place?

(1)  Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax

OJ 71, p. 1303