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Document 62016CN0262
Case C-262/16: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 12 May 2016 – Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs
Case C-262/16: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 12 May 2016 – Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs
Case C-262/16: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 12 May 2016 – Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs
IO C 260, 18.7.2016, p. 30–31
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
18.7.2016 |
EN |
Official Journal of the European Union |
C 260/30 |
Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 12 May 2016 – Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs
(Case C-262/16)
(2016/C 260/38)
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Applicant: Shields & Sons Partnership
Defendant: The Commissioners for Her Majesty's Revenue and Customs
Questions referred
1. |
With regard to the common flat-rate scheme for farmers which is established by Chapter 2 of Title XII of Council Directive (EC) 2006/112/EC (1), is Article 296(2) to be interpreted as providing an exhaustive regime as to when a Member State is able to exclude a farmer from the common agricultural flat-rate scheme? In particular:
|
2. |
How is the term ‘categories of farmers’ in Article 296(2) of Council Directive (EC) 2006/112/EC to be interpreted? In particular:
|
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax OJ L 347, p. 1