Reference for a preliminary ruling from Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) made on 12 May 2016 – Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs
(Case C-262/16)
Language of the case: English
Referring court
Upper Tribunal (Tax and Chancery Chamber)
Parties to the main proceedings
Applicant: Shields & Sons Partnership
Defendant: The Commissioners for Her Majesty's Revenue and Customs
Questions referred
With regard to the common flat-rate scheme for farmers which is established by Chapter 2 of Title XII of Council Directive (EC) 2006/112/EC1 , is Article 296(2) to be interpreted as providing an exhaustive regime as to when a Member State is able to exclude a farmer from the common agricultural flat-rate scheme? In particular:
Is a Member State only able to exclude farmers from the common flat-rate scheme for farmers pursuant to Article 296(2)?
Is a Member State also able to exclude a farmer from the common flat-rate scheme for farmers using Article 299?
Does the principle of fiscal neutrality give a Member State a right to exclude a farmer from the common flat-rate scheme for farmers?
Do Member States have an entitlement to exclude farmers from the common flat-rate scheme for farmers on any other grounds?
How is the term "categories of farmers" in Article 296(2) of Council Directive (EC) 2006/112/EC to be interpreted? In particular:
Must a relevant category of farmers be capable of being identified by reference to objective characteristics?
Can a relevant category of farmers be capable of being identified by reference to economic considerations?
What level of precision is required in identifying a category of farmers which a Member State has purported to exclude?
Does it entitle a Member State to treat as a relevant category “farmers who are found to be recovering substantially more as members of the flat-rate scheme than they would if they were registered for VAT”?
____________1 Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
OJ L 347, p. 1