This document is an excerpt from the EUR-Lex website
Document 62011CN0117
Case C-117/11: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 4 March 2011 — Purple Parking Ltd, Airparks Services Ltd v The Commissioners for Her Majesty's Revenue & Customs
Case C-117/11: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 4 March 2011 — Purple Parking Ltd, Airparks Services Ltd v The Commissioners for Her Majesty's Revenue & Customs
Case C-117/11: Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 4 March 2011 — Purple Parking Ltd, Airparks Services Ltd v The Commissioners for Her Majesty's Revenue & Customs
SL C 145, 14.5.2011, p. 14–15
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
14.5.2011 |
EN |
Official Journal of the European Union |
C 145/14 |
Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 4 March 2011 — Purple Parking Ltd, Airparks Services Ltd v The Commissioners for Her Majesty's Revenue & Customs
(Case C-117/11)
2011/C 145/20
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Applicants: Purple Parking Ltd, Airparks Services Ltd
Defendant: The Commissioners for Her Majesty's Revenue & Customs
Questions referred
1. |
What particular factors does the Referring Court have to take into account when deciding whether, in circumstances such as those of the present case, a taxable person is providing a single taxable supply of parking services or two separate supplies, one of parking and one of transport of passengers? In particular:
|
2. |
When the Referring Court is considering whether or not there is a single indivisible economic supply in answering question 1(a), what account should it take of the principle of fiscal neutrality? In particular:
|
3. |
Does Community law and, in particular, the principle of fiscal neutrality, preclude a provision of domestic law which excludes zero-rating for transport services between an airport and a car park where the person providing the transport element and the person supplying the car parking element are the same person or connected persons? |