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Document 62020CN0695

    Case C-695/20: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 22 December 2020 — Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs

    IO C 110, 29.3.2021, p. 17–18 (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:
    22/12/2020
    Date lodged:
    22/12/2020
    Author:
    An Chúirt Bhreithiúnais
    Form:
    Faisnéis bhreithiúnach
    Authentic language:
    Béarla
    Type of procedure:
    Tarchur le haghaidh réamhrialú
    Link
    Select all documents mentioning this document
    Case affecting:
    • Submits a preliminary question about 32006L0112 airteagal 28
    • Submits a preliminary question about 32006L0112 airteagal 397
    • Submits a preliminary question about 32011R0282 airteagal 9a
    Instruments cited in case law:
    Link

    29.3.2021   

    EN

    Official Journal of the European Union

    C 110/17

    Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 22 December 2020 — Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs

    (Case C-695/20)

    (2021/C 110/17)

    Language of the case: English

    Referring court

    First-tier Tribunal (Tax Chamber)

    Parties to the main proceedings

    Applicant: Fenix International Limited

    Defendant: Commissioners for Her Majesty's Revenue and Customs

    Question referred

    Is Article 9a of Council Implementing Regulation (EU) No 282/2011 (1) of 15 March 2011, inserted by Article 1(1)(c) of Council Implementing Regulation (EU) No 1042/2013 (2) of 7 October 2013, invalid on the basis that it goes beyond the implementing power or duty on the Council established by Article 397 of Council Directive 2006/112/EC (3) of 28 November 2006 insofar as it supplements and/or amends Article 28 of Directive 2006/112/EC?

    (1)  Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (OJ 2011, L 77, p. 1).

    (2)  Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services (OJ 2013, L 284, p. 1).

    (3)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006, L 347, p. 1).

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