Judgment of the Court (Fifth Chamber) of 19 October 2017 (request for a preliminary ruling from the Conseil d’État — France) — Solar Electric Martinique v Ministre des Finances et des Comptes publics

(Case C-303/16) ¹

(Reference for a preliminary ruling — Sixth VAT Directive — Directive 2006/112/EC — Works of construction — French overseas departments — Provisions rendered applicable by national law — Transactions consisting in sale and installation on buildings — Classification as a single transaction — Lack of jurisdiction)

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Applicant: Solar Electric Martinique

Defendant: Ministre des Finances et des Comptes publics

Operative part of the judgment

The Court of Justice of the European Union does not have jurisdiction to answer the question referred by the Conseil d’État (Council of State, France) by decision of 20 May 2016.

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¹ OJ C 287, 8.8.2016.