Judgment of the Court (Fourth Chamber) of 22 November 2017

Edward Cussens and Others v T. G. Brosman

Request for a preliminary ruling from the Supreme Court (Ireland)

Reference for a preliminary ruling — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4(3)(a) and Article 13B(g) — Exemption of the supply of buildings, and of the land on which they stand, other than as described in Article 4(3)(a) — Principle that abusive practices are prohibited — Applicability in the absence of national provisions transposing that principle — Principles of legal certainty and of the protection of legitimate expectations

Case C-251/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
05/01/2018 Cussens and Others
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Judgment
ECLI:EU:C:2017:881		 22/11/2017 Cussens and Others
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2017:881		 22/11/2017 Cussens and Others
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
17/06/2016 Cussens and Others
Taxation
- Value added tax
  • Taxation
  • - Value added tax
View pdf documents
Opinion
ECLI:EU:C:2017:648		 07/09/2017 Cussens and Others
Taxation
- Value added tax
  • Taxation
  • - Value added tax
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

1.
-
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.00 General
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.02 Exemptions for other activities
            4.10.02.01.07.02.07 Supply of a building or parts thereof
-
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.00 General
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.02 Exemptions for other activities
            4.10.02.01.07.02.07 Supply of a building or parts thereof
-
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.00 General
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.02 Exemptions for other activities
            4.10.02.01.07.02.07 Supply of a building or parts thereof
-
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.00 General
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.02 Exemptions for other activities
            4.10.02.01.07.02.07 Supply of a building or parts thereof
-
1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.00 General
-
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.02 Exemptions for other activities
            4.10.02.01.07.02.07 Supply of a building or parts thereof


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 02/05/2016

Date of the Opinion

  • 07/09/2017

Date of the hearing

Information not available

Date of delivery

22/11/2017


References

Publication in the Official Journal

Judgment: OJ C 22 from 22.01.2018, p.10

Application: OJ C 243 from 04.07.2016, p.23

Name of the parties

Cussens and Others

Notes on Academic Writings

  1. Van Zadelhoff, B.G.: Beslissingen in belastingzaken 2018 nº 5 p. 1055 (NL)
  2. Masuch, Andreas: Unmittelbare Anwendbarkeit des Grundsatzes des Rechtsmissbrauchsverbots, Mehrwertsteuerrecht 2018 p.225-226 (DE)
  3. Nieskens, Hans: Grundsatz vom Verbot rechtsmissbräuchlicher Gestaltungen, EU-Umsatz-Steuerberater 2018 p.7 (DE)
  4. Hennigfeld, Michael: Rechtsmissbrauch im Bereich des Unionsrechts, Der Betrieb 2018 p.544-545 (DE)
  5. Ionescu, Raluca Nicoleta: Arrêt " Cussens e.a. " : confirmation de l'applicabilité directe du principe général d'interdiction de l'abus de droit en droit de l'Union, Journal de droit européen 2018 nº 246 p.49-50 (FR)
  6. Denys, Simon: Principes généraux du droit- Abus de droit, Europe 2018, Janvier nº 1, Comm. 2, p. 11-12 (FR)
  7. 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)
  8. Buckler, Julius: Ein neuer allgemeiner Rechtsgrundsatz: Das unionsrechtliche Missbrauchsverbot - Anmerkung zum Urteil des EuGH v. 22.11.2017, Rs. C-251/16 (Cussens u.a. / Brosnan), Europarecht 2018 p.371-380 (DE)
  9. Hojnik, Janja: Neposredna uporabnost splošnega načela prepovedi zlorab v povezavi s sekundarno davčno zakonodajo EU, Davčno-finančna praksa : davki, finance, zavarovalnistvo 2018 n° 1 p.21-25 (SL)
  10. Blokland, W.J.: Het verbod op misbruik : een algemeen beginsel van unierecht dat de EU en de lidstaten tegen de burger beschermt, Nederlands tijdschrift voor Europees recht 2018 p.80-86 (NL)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Supreme Court - Ireland

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
  • Reference for a preliminary ruling : dismissal on grounds of inadmissibility

Formation of the Court

Quatrième chambre (Cour)

Judge-Rapporteur

von Danwitz

Advocate General

Bobek

Language(s) of the Case

  • English

Language(s) of the Opinion

  • English