This document is an excerpt from the EUR-Lex website
Document 62016CN0544
Case C-544/16: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 28 October 2016 — Marcandi Limited, trading as ‘Madbid’ v Commissioners for Her Majesty's Revenue & Customs
Case C-544/16: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 28 October 2016 — Marcandi Limited, trading as ‘Madbid’ v Commissioners for Her Majesty's Revenue & Customs
Case C-544/16: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 28 October 2016 — Marcandi Limited, trading as ‘Madbid’ v Commissioners for Her Majesty's Revenue & Customs
IO C 14, 16.1.2017, p. 26–28
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
16.1.2017 |
EN |
Official Journal of the European Union |
C 14/26 |
Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 28 October 2016 — Marcandi Limited, trading as ‘Madbid’ v Commissioners for Her Majesty's Revenue & Customs
(Case C-544/16)
(2017/C 014/32)
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Applicant: Marcandi Limited, trading as ‘Madbid’
Defendant: Commissioners for Her Majesty's Revenue & Customs
Questions referred
1. |
On the correct interpretation of articles 2(1), 24, 62, 63, 65, and 73 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, and in circumstances such as those in the main proceedings:
and what principles should be applied in determining the answer to those questions? |
2. |
On the correct interpretation of articles 2(1), 14, 62, 63, 65, 73 and 79(b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax what, in circumstances such as those in the main proceedings, is the consideration obtained by Madbid in return for the supplies of goods that it makes to users, for the purposes of articles 2(1)(a) and 73? In particular, and taking into account the answer to Question 1:
or what principles should be applied in determining the answer to those questions? |
3. |
Where two Member States treat a transaction differently for the purposes of VAT, to what extent should the courts of one of those Member States take into account, when interpreting the relevant provisions of EU law and national law, the desirability of avoiding:
and what bearing does the principle of fiscal neutrality have on this question? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax