This document is an excerpt from the EUR-Lex website
Document 62016CA0262
Case C-262/16: Judgment of the Court (Third Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Shields & Sons Partnership v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’)
Case C-262/16: Judgment of the Court (Third Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Shields & Sons Partnership v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’)
Case C-262/16: Judgment of the Court (Third Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Shields & Sons Partnership v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’)
IO C 412, 4.12.2017, p. 8–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Case C-262/16: Judgment of the Court (Third Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Shields & Sons Partnership v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’)
Judgment of the Court (Third Chamber) of 12 October 2017 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Shields & Sons Partnership v Commissioners for Her Majesty’s Revenue and Customs
(Case C-262/16) ( 1 )
‛(Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 296(2) — Article 299 — Common flat-rate scheme for farmers — Exclusion from the common scheme — Conditions — Concept of ‘category of farmers’)’
2017/C 412/14Language of the case: EnglishReferring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Appellant: Shields & Sons Partnership
Respondent: Commissioners for Her Majesty’s Revenue and Customs
Operative part of the judgment
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1. |
Article 296(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as laying down exhaustively all the cases in which a Member State may exclude a farmer from the common flat-rate scheme for farmers. |
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2. |
Article 296(2) of Directive 2006/112 must be interpreted as meaning that farmers who are found to be recovering substantially more as members of the common flat-rate scheme for farmers than they would if they were subject to the normal value added tax arrangements or the simplified value added tax arrangements cannot constitute a category of farmers within the meaning of that provision. |
( 1 ) OJ C 260, 18.7.2016.