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Document 62007CN0488
Case C-488/07: Reference for a preliminary ruling from Court of Session (Scotland), Edinburgh (United Kingdom) made on 5 November 2007 — Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs
Case C-488/07: Reference for a preliminary ruling from Court of Session (Scotland), Edinburgh (United Kingdom) made on 5 November 2007 — Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs
Case C-488/07: Reference for a preliminary ruling from Court of Session (Scotland), Edinburgh (United Kingdom) made on 5 November 2007 — Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs
OJ C 8, 12.1.2008, p. 9–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
12.1.2008 |
EN |
Official Journal of the European Union |
C 8/9 |
Reference for a preliminary ruling from Court of Session (Scotland), Edinburgh (United Kingdom) made on 5 November 2007 — Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs
(Case C-488/07)
(2008/C 8/16)
Language of the case: English
Referring court
Court of Session (Scotland), Edinburgh
Parties to the main proceedings
Applicant: Royal Bank of Scotland plc
Defendan: The Commissioners of Her Majesty's Revenue & Customs
Questions referred
1. |
Does the second paragraph of Article 19(1) of the Sixth VAT Directive 77/388/EEC (1) require the proportion deductible by a taxable person under Article 17(5) to be determined on an annual basis, fixed as a percentage and rounded up to a figure not exceeding the next unit where:
|
2. |
Does the second subparagraph of the said Article 19(1) permit Member States to require the proportion deductible by a taxable person under Article 17(5) to be rounded up to a figure other than the next highest whole number? |
(1) OJ L 145 p. 1.