Case C-589/12: Judgment of the Court (Second Chamber) of 3 September 2014 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — Commissioners for Her Majesty’s Revenue and Customs v GMAC UK plc (Reference for a preliminary ruling — VAT — Sixth Directive 77/388/EEC — Article 11C(1), first subparagraph — Direct effect — Reduction of the taxable amount — Two transactions concerning the same goods — Supply of goods — Cars, sold on a hire purchase basis, repossessed and sold at auction — Abuse of rights)

Predmet C-589/12: Presuda Suda (drugo vijeće) od 3. rujna 2014. (zahtjev za prethodnu odluku koji je uputio Upper Tribunal (Tax and Chancery Chamber) – Ujedinjena Kraljevina) – Commissioners for Her Majesty's Revenue & Customs protiv GMAC UK PLC („Zahtjev za prethodnu odluku — PDV — Šesta direktiva 77/388/EEZ — Članak 11.C stavak 1. prvi podstavak — Izravan učinak — Smanjenje porezne osnovice — Obavljanje dviju transakcija u odnosu na istu robu — Isporuka robe — Automobili prodani putem leasinga, zaplijenjeni i ponovno prodani na dražbi — Zloupotreba prava”)

Predmet C-589/12: Presuda Suda (drugo vijeće) od 3. rujna 2014. (zahtjev za prethodnu odluku koji je uputio Upper Tribunal (Tax and Chancery Chamber) – Ujedinjena Kraljevina) – Commissioners for Her Majesty's Revenue & Customs protiv GMAC UK PLC („Zahtjev za prethodnu odluku — PDV — Šesta direktiva 77/388/EEZ — Članak 11.C stavak 1. prvi podstavak — Izravan učinak — Smanjenje porezne osnovice — Obavljanje dviju transakcija u odnosu na istu robu — Isporuka robe — Automobili prodani putem leasinga, zaplijenjeni i ponovno prodani na dražbi — Zloupotreba prava”)

SL C 395, 10.11.2014, p. 9–9 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)