16.7.2011 |
EN |
Official Journal of the European Union |
C 211/16 |
Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (Royaume-Uni) (United Kingdom) made on 13 May 2011 — Her Majesty's Commissioners of Revenue and Customs v Able UK Ltd
(Case C-225/11)
2011/C 211/31
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber) (Royaume-Uni)
Parties to the main proceedings
Applicant: Her Majesty's Commissioners of Revenue and Customs
Defendant: Able UK Ltd
Question referred
1. |
Is Article 151(1)(c) of the Principal VAT Directive (1) to be interpreted as exempting a supply in the UK of services of dismantling obsolete US Navy ships for the US Department of Transportation Maritime Administration in either or both of the following circumstances:
|
(1) Council Directive 2006/112/EC. OJ L 347, p. 1