Judgment of the Court (First Chamber) of 6 July 2006 (reference for a preliminary ruling from the Court of Appeal (England and Wales) (Civil Division) — Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise

(Case C-251/05) (1)

(Sixth VAT Directive - Article 28 - Exemption with refund of the tax paid - Sale of goods taxed at zero-rate fitted with goods taxed at the standard rate - Residential caravans - Single supply)

(2006/C 212/14)

Language of the case: English

Referring court

Court of Appeal (Civil Division)

Parties to the main proceedings

Applicant: Talacre Beach Caravan Sales Ltd

Defendant: Commissioners of Customs & Excise

Re:

Reference for a preliminary ruling — Court of Appeal (Civil Division) — Interpretation of Article 28(2)(a) 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) — Zero-rated goods (caravans) supplied with standard-rated items — Criteria for determining whether the transaction must be regarded as a single supply for the purposes of VAT

Operative part of the judgment

The fact that specific goods are counted as a single supply, including both a principal item which is by virtue of a Member State's legislation subject to an exemption with refund of the tax paid within the meaning of Article 28(2)(a) of the 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, as amended by Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates), and items which that legislation excludes from the scope of that exemption, does not prevent the Member State concerned from levying VAT at the standard rate on the supply of those excluded items.

(1)  OJ C 205, 20.08.2005.