Case C‑192/16

Stephen Fisher and Others

v

Commissioners for Her Majesty’s Revenue & Customs

(Request for a preliminary ruling
from the Upper Tribunal (Tax and Chancery Chamber))

(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)

Summary — Order of the Court (Second Chamber), 12 October 2017

1. EU Treaties—Territorial scope—Gibraltar—Included—Freedom of establishment—Free movement of capital—Applicability

   (Arts 49 TFEU, 63 TFEU and 355(3) TFEU)

2. Freedom of establishment—Free movement of capital—Provisions of the Treaty—Not applicable in a situation purely internal to a Member State—Exercise of the freedom of establishment or of free movement of capital between the United Kingdom and Gibraltar—Purely internal situation

   (Arts 49 TFEU, 63 TFEU and 355(3) TFEU)

1.  See the text of the decision.

   (see para. 26)

2.  Article 355(3) TFEU, read in combination with Article 49 TFEU or Article 63 TFEU, must be interpreted to the effect 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.

   (see operative part)