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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
Kawża C-117/11: Talba għal deċiżjoni preliminari mressqa mill-Upper Tribunal (Tax and Chancery Chamber) (ir-Renju Unit) fl- 4 ta’ Marzu 2011 — Purple Parking Ltd, Airparks Services Ltd vs The Commissioners for Her Majesty’s Revenue & Customs
Kawża C-117/11: Talba għal deċiżjoni preliminari mressqa mill-Upper Tribunal (Tax and Chancery Chamber) (ir-Renju Unit) fl- 4 ta’ Marzu 2011 — Purple Parking Ltd, Airparks Services Ltd vs The Commissioners for Her Majesty’s Revenue & Customs
ĠU 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 |
MT |
Il-Ġurnal Uffiċjali tal-Unjoni Ewropea |
C 145/14 |
Talba għal deċiżjoni preliminari mressqa mill-Upper Tribunal (Tax and Chancery Chamber) (ir-Renju Unit) fl-4 ta’ Marzu 2011 — Purple Parking Ltd, Airparks Services Ltd vs The Commissioners for Her Majesty’s Revenue & Customs
(Kawża C-117/11)
2011/C 145/20
Lingwa tal-kawża: l-Ingliż
Qorti tar-rinviju
Upper Tribunal (Tax and Chancery Chamber)
Partijiet fil-kawża prinċipali
Rikorrenti: Purple Parking Ltd, Airparks Services Ltd
Konvenut: The Commissioners for Her Majesty’s Revenue & Customs
Domandi preliminari
(1) |
Liema huma dawk il-fatturi partikolari li l-Qorti tar-rinviju għandha tikkunsidra meta tkun qed tiddeċiedi jekk, f’ċirkustanzi bħal dawk tal-kawża preżenti, persuna taxxabbli tkun qed tagħti provvista waħda taxxabli ta’ servizzi ta’ parkeġġ jew żewġ provvisti separati, wieħed ta’ parkeġġ u wieħed ta’ trasport ta’ passiġġieri? B’mod partikolari:
|
(2) |
Meta l-Qorti tar-rinviju tkun qed tikkunsidra jekk hemmx jew le provvista ekonomika waħda indiviżibbli fir-risposta għad-domanda 1(a), x’kunsiderazzjoni għandha tagħti lill-prinċipju ta’ newtralità fiskali? B’mod partikolari:
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(3) |
Id-dritt Komunitarju u, b’mod partikolari, il-prinċipju ta’ newtralità fiskali, jipprekludu dispożizzjoni tal-liġi nazzjonali li teskludi rata ta’ żero fil-mija għal servizzi ta’ trasport bejn ajruport u parkeġġ fejn il-persuna li tkun qed tipprovdi l-element tat-trasport u l-persuna li tkun qed tipprovdi l-element tal-parkeġġ tal-karozzi tkun l-istess persuna jew persuni konnessi bejniethom? |