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Document 62020CN0695
Case C-695/20: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 22 December 2020 — Fenix International Limited v Commissioners for Her Majesty's Revenue and Customs
Kawża C-695/20: Talba għal deċiżjoni preliminari mressqa mill-First-tier Tribunal (Tax Chamber) (Ir-Renju Unit) fit-22 ta’ Diċembru 2020 – Fenix International Limited vs Commissioners for Her Majesty’s Revenue and Customs
Kawża C-695/20: Talba għal deċiżjoni preliminari mressqa mill-First-tier Tribunal (Tax Chamber) (Ir-Renju Unit) fit-22 ta’ Diċembru 2020 – Fenix International Limited vs Commissioners for Her Majesty’s Revenue and Customs
ĠU C 110, 29.3.2021, p. 17–18
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
29.3.2021 |
MT |
Il-Ġurnal Uffiċjali tal-Unjoni Ewropea |
C 110/17 |
Talba għal deċiżjoni preliminari mressqa mill-First-tier Tribunal (Tax Chamber) (Ir-Renju Unit) fit-22 ta’ Diċembru 2020 – Fenix International Limited vs Commissioners for Her Majesty’s Revenue and Customs
(Kawża C-695/20)
(2021/C 110/17)
Lingwa tal-kawża: l-Ingliż
Qorti tar-rinviju
First-tier Tribunal (Tax Chamber)
Partijiet fil-kawża prinċipali
Rikorrent: Fenix International Limited
Konvenut: Commissioners for Her Majesty’s Revenue and Customs
Domanda preliminari
L-Artikolu 9a tar-Regolament ta’ Implimentazzjoni tal-Kunsill (UE) Nru 282/2011 tal-15 ta’ Marzu 2011 li jistabbilixxi miżuri ta’ implimentazzjoni fir-rigward tad-Direttiva 2006/112/KE dwar is-sistema komuni ta’ taxxa fuq il-valur miżjud (1), miżjud permezz tal-Artikolu 1(1)(c) tar-Regolament ta’ Implimentazzjoni tal-Kunsill (UE) Nru 1042/2013 tas-7 ta’ Ottubru 2013 li jemenda r-Regolament ta’ Implimentazzjoni (UE) Nru 282/2011 fir-rigward tal-post tal-forniment ta’ servizzi (2), huwa invalidu minħabba li jmur lil hinn mill-kompetenza jew mill-obbligu ta’ implimentazzjoni tal-Kunsill stabbiliti fl-Artikolu 397 tad-Direttiva tal-Kunsill 2006/112/KE tat-28 ta’ Novembru 2006 dwar is-sistema komuni ta’ taxxa fuq il-valur miżjud (3) sa fejn jikkompleta u/jew jemenda l-Artikolu 28 ta-Direttiva 2006/112?
(3) ĠU 2006, L 347, p. 1, rettifika fil-ĠU 2007, L 335, p. 60.