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Document 62007CA0488

Case C-488/07: Judgment of the Court (Eighth Chamber) of 18 December 2008 (reference for a preliminary ruling from the Court of Session (Scotland), Edinburgh — United Kingdom) — Royal Bank of Scotland Group plc v The Commissioners for Her Majesty's Revenue and Customs (Sixth VAT Directive — Deduction of input tax — Goods and services used for both taxable and exempt transactions — Deductible proportion — Calculation — Methods laid down in the third subparagraph of Article 17(5) — Obligation to apply the rounding up rule in the second subparagraph of Article 19(1))

OJ C 44, 21.2.2009, p. 19–19 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

21.2.2009   

EN

Official Journal of the European Union

C 44/19


Judgment of the Court (Eighth Chamber) of 18 December 2008 (reference for a preliminary ruling from the Court of Session (Scotland), Edinburgh — United Kingdom) — Royal Bank of Scotland Group plc v The Commissioners for Her Majesty's Revenue and Customs

(Case C-488/07) (1)

(Sixth VAT Directive - Deduction of input tax - Goods and services used for both taxable and exempt transactions - Deductible proportion - Calculation - Methods laid down in the third subparagraph of Article 17(5) - Obligation to apply the rounding up rule in the second subparagraph of Article 19(1))

(2009/C 44/31)

Language of the case: English

Referring court

Court of Session (Scotland), Edinburgh

Parties to the main proceedings

Applicant: Royal Bank of Scotland plc

Defendant: The Commissioners for Her Majesty's Revenue and Customs

Re:

Reference for a preliminary ruling — Court of Session (Scotland), Edinburgh — Interpretation of Articles 17(5) and 19(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 — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Goods and services used for both taxable and exempt transactions — Calculation of the deductible proportion — Rules on rounding up

Operative part of the judgment

Member States are not obliged to apply the rounding up rule in the second subparagraph of Article 19(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 — Common system of value added tax: uniform basis of assessment where the proportion of input tax deductible is calculated in accordance with one of the special methods in (a), (b), (c) or (d) of the third subparagraph of Article 17(5) of that directive.


(1)  OJ C 8, 12.1.2008.


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