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Document 62008CN0037
Case C-37/08: Reference for a preliminary ruling from VAT and Duties Tribunal, London (United Kingdom) made on 31 January 2008 — RCI Europe v Commissioners of HM Revenue and Customs
Case C-37/08: Reference for a preliminary ruling from VAT and Duties Tribunal, London (United Kingdom) made on 31 January 2008 — RCI Europe v Commissioners of HM Revenue and Customs
Case C-37/08: Reference for a preliminary ruling from VAT and Duties Tribunal, London (United Kingdom) made on 31 January 2008 — RCI Europe v Commissioners of HM Revenue and Customs
OJ C 92, 12.4.2008, p. 16–17
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
12.4.2008 |
EN |
Official Journal of the European Union |
C 92/16 |
Reference for a preliminary ruling from VAT and Duties Tribunal, London (United Kingdom) made on 31 January 2008 — RCI Europe v Commissioners of HM Revenue and Customs
(Case C-37/08)
(2008/C 92/30)
Language of the case: English
Referring court
VAT and Duties Tribunal, London
Parties to the main proceedings
Applicant: RCI Europe
Defendant: Commissioners of HM Revenue and Customs
Questions referred
1. |
In the context of the services supplied by the Appellant for:
paid by members of the Appellant's Weeks Scheme, what are the factors to be considered when determining whether the services are ‘connected with’ immovable property within the meaning of Article 9(2)(a) of the Sixth VAT Directive (1) (now Article 45 of the Recast VAT Directive (2))? |
2. |
If any or all of the services supplied by the Appellant are ‘connected with’ immovable property within the meaning of Article 9(2)(a) of the Sixth VAT Directive (now Article 45 of the Recast VAT Directive), is the immovable property with which each or all of the services are connected the immovable property deposited into the pool, or the immovable property requested in exchange for the deposited immovable property, or both of these properties? |
3. |
If any of the services are ‘connected with’ both immovable properties, how are the services to be classified under the Sixth VAT Directive (now the Recast VAT Directive)? |
4. |
In light of the divergent solutions found by different Member States how does the Sixth VAT Directive (now the Recast VAT Directive) characterise the ‘exchange fee’ income of a taxable person received for the following supplies:
|
(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).
(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, p. 1).