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Document 62016CN0038

Kawża C-38/16: Talba għal deċiżjoni preliminari mressqa mill-First-tier Tribunal (Tax Chamber) (ir-Renju Unit) fil-25 ta’ Jannar 2015 – Compass Contract Services Limited vs Commissioners for Her Majesty’s Revenue & Customs

ĠU C 106, 21.3.2016, p. 27–27 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Date of document:
25/01/2016
Date lodged:
25/01/2016
Author:
Il-Qorti tal-Ġustizzja
Form:
Informazzjoni ġudizzjarja
Authentic language:
Ingliż
Type of procedure:
Rikors għal deċiżjoni preliminari

21.3.2016   

MT

Il-Ġurnal Uffiċjali tal-Unjoni Ewropea

C 106/27

Talba għal deċiżjoni preliminari mressqa mill-First-tier Tribunal (Tax Chamber) (ir-Renju Unit) fil-25 ta’ Jannar 2015 – Compass Contract Services Limited vs Commissioners for Her Majesty’s Revenue & Customs

(Kawża C-38/16)

(2016/C 106/29)

Lingwa tal-kawża: l-Ingliż

Qorti tar-rinviju

First-tier Tribunal (Tax Chamber)

Partijiet fil-kawża prinċipali

Rikorrenti: Compass Contract Services Limited

Konvenut: Commissioners for Her Majesty’s Revenue & Customs

Domandi preliminari

1)

Id-differenza fit-trattament imwettqa mir-Renju Unit bejn it-talbiet Fleming relatati mal-VAT tal-output (li setgħu jiġu ppreżentati għall-perijodi li ngħalqu qabel l-4 ta’ Diċembru 1996) u t-talbiet Fleming relatati mal-VAT tal-input (li setgħu jiġu ppreżentati għall-perijodi li ngħalqu qabel l-1 ta’ Mejju 1997 – jiġifieri iktar tard mit-talbiet Fleming relatati mal-VAT tal-output) tirriżulta fi:

a)

ksur tal-prinċipju ta’ ugwaljanza fit-trattament tad-dritt tal-Unjoni; u/jew

b)

ksur tal-prinċipju ta’ newtralità fiskali tad-dritt tal-Unjoni; u/jew

c)

ksur tal-prinċipju ta’ effettività tad-dritt tal-Unjoni; u/jew

d)

ksur ta’ xi prinċipju ieħor rilevanti tad-dritt tal-Unjoni?

2)

Fil-każ ta’ risposta fl-affermattiv għal xi waħda mid-domandi 1(a) sa 1(d), it-talbiet Fleming relatati mal-VAT tal-output li jikkonċernaw il-perijodu bejn l-4 ta’ Diċembru 1996 u t-30 ta’ April 1997 kif għandhom jiġi ttrattati?
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