Request for a preliminary ruling from the Conseil d’État (France) lodged on 30 May 2016 — Solar Electric Martinique v Ministre des finances et des comptes publics

(Case C-303/16)

(2016/C 287/19)

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Appellant: Solar Electric Martinique

Respondent: Ministre des finances et des comptes publics

Question referred

Does the sale and installation of photovoltaic panels and solar water heaters on buildings, or with a view to supplying electricity or hot water to buildings, constitute a single transaction that may be characterised as works of construction for the purposes of Article 5(5) and Article 6(1) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes, (1) now Article 14(3) and Article 24(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax? (2)

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).

(2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).