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Document 62016CB0192
Case C-192/16: Order of the Court (Second Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Stephen Fisher, Anne Fisher, Peter Fisher v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Article 355(3) TFEU — Status of Gibraltar — Article 49 TFEU — Article 63 TFEU — Freedom of establishment — Free movement of capital — Purely internal situation)
Case C-192/16: Order of the Court (Second Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Stephen Fisher, Anne Fisher, Peter Fisher v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Article 355(3) TFEU — Status of Gibraltar — Article 49 TFEU — Article 63 TFEU — Freedom of establishment — Free movement of capital — Purely internal situation)
Case C-192/16: Order of the Court (Second Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Stephen Fisher, Anne Fisher, Peter Fisher v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Article 355(3) TFEU — Status of Gibraltar — Article 49 TFEU — Article 63 TFEU — Freedom of establishment — Free movement of capital — Purely internal situation)
OJ C 424, 11.12.2017, p. 14–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 12/10/2017
- Date lodged:
- 06/04/2016
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- English
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62016CO0192
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|
11.12.2017 |
EN |
Official Journal of the European Union |
C 424/14 |
Order of the Court (Second Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Stephen Fisher, Anne Fisher, Peter Fisher v Commissioners for Her Majesty’s Revenue and Customs
(Case C-192/16) (1)
((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Article 355(3) TFEU - Status of Gibraltar - Article 49 TFEU - Article 63 TFEU - Freedom of establishment - Free movement of capital - Purely internal situation))
(2017/C 424/20)
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Applicants: Stephen Fisher, Anne Fisher, Peter Fisher
Defendants: Commissioners for Her Majesty’s Revenue and Customs
Intervening parties: Her Majesty’s Government of Gibraltar
Operative part of the order
Article 355(3) TFEU, in conjunction with Article 49 TFEU or Article 63 TFEU, is to be interpreted as meaning that the exercise of the freedom of establishment or of free movement of capital by British nationals between the United Kingdom and Gibraltar constitutes, as a matter of EU law, a situation confined in all respects within a single Member State.
