Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Reference for a preliminary ruling – Upper Tribunal - Interpretation of Article 9(2)(e) and Article 13B(d)of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) – Exemption of supplies of loan broking services – Loan broking activity directed to the United Kingdom of a company established in Jersey relying on the services of a person established in the United Kingdom – Attribution of the activity to the company established in Jersey or to the person established in the United Kingdom

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Treaty of Accession 1972, Protocol No 3 : paragraph 3
• Treaty of Accession 1972 - Act, Article 1 : paragraph 3
• EC Treaty (Amsterdam), Article 299 -P6 : paragraph 3
• Directive 77/388 : paragraphs 1, 18, 35, 36, 39, 46
• Directive 77/388 -A02PT1 : paragraphs 5, 38, 40, 43, 52
• Directive 77/388 -A05P1 : paragraph 6
• Directive 77/388 -A06P1 : paragraphs 6, 38, 43, 52
• Directive 77/388 -A09 : paragraph 7
• Directive 77/388 -A13 : paragraph 8
• Directive 77/388 -A13LBLD : paragraph 17
• Directive 77/388 -A17P2 : paragraph 9
• Directive 77/388 -A21 : paragraph 10
• Directive 77/388 -C4 : paragraph 4
• Court of Justice - Judgment C -255/02 : paragraphs 30, 37, 39, 41, 46, 50
• Court of Justice - Judgment C -162/07 : paragraph 46
• Court of Justice - Judgment C -53/09 : paragraph 42
• Court of Justice - Judgment C -270/09 : paragraph 40
• Court of Justice - Judgment C -504/10 : paragraph 46
• Court of Justice - Judgment C -326/11 : paragraph 46

Operative part

• Interprets : Directive 77/388 -A02PT1
• Interprets : Directive 77/388 -A06P1

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 19/12/2011

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

20/06/2013

References

Publication in the Official Journal

Application: OJ C 65 from 03.03.2012, p.6

Judgment: OJ C 225 from 03.08.2013, p.19

Name of the parties

Newey

Notes on Academic Writings

1. Khan, Anbreen ; Hughes, Emma: Ocean Finance: Economic and commercial reality, Tax Journal 2013 Issue 1175 p.24-25 (EN)
2. Seiler, Markus: EuGH zur Bedeutung von Vertragsbestimmungen bei rein künstlichen Gestaltungen im Bereich der Umsatzsteuer, Ecolex 2013 p.733-734 (DE)
3. Anderson, David ; Lesar, Judith: VAT focus. Recent cases on the principle of abuse of law, Tax Journal 2013 nº 1183 p.18-19 (EN)
4. Mosbrucker, Anne-Laure: Fraude à la TVA. Sanction d'un montage purement artificiel destiné à contourner l'imposition à la TVA, Europe 2013 Août Comm. nº 8-9 p.43 (FR)
5. Squires, Lee ; Bantock, Fiona: VAT focus. The VAT briefing for July, Tax Journal 2013 Issue 1177 p.18-19 (EN)
6. Swinkels, J.J.P.: Beslissingen in belastingzaken 2014 nº 49 (NL)
7. Tromp, F.: Paul Newey en de rechtsvinding, Weekblad voor fiscaal recht 2014 p.316-321 (NL)
8. de Paul Tetang, Franc: La jurisprudence de la Cour de justice et du Tribunal de l'Union européenne, Revue du droit de l'Union européenne 2018 nº 1-2018 p.245-254 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Upper Tribunal (Tax and Chancery Chamber) - United Kingdom

Subject-matter

• Taxation
  
• - Value added tax
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

troisième chambre (Cour)

Judge-Rapporteur

Toader

Advocate General

Mengozzi

Language(s) of the Case

• English
  

Language(s) of the Opinion

Information not available